Гармонизация и развитие учета краткосрочных материальных запасов организаций промышленности Республики Беларусь и Российской Федерации

Abstract

The purpose of this work was to study the definition of inventory, explore accounting inventories on evidence investigated enterprise, to offer advice on the development and harmonization of methods of accounting of inventory in the Republic of Belarus and the Russian Federation and to formulate conclusions. In this scientific work studied state and direction of the accounting methods of inventory, an assessment system definition and classification of inventory, specific proposals for their improvement. We substantiated modernized definitions and classifications of inventories, as well as methods of accounting for their effective use.