МЕТОДОЛОГІЧНІ ОСНОВИ ОБЛІКУ ЗАПАСІВ: МІЖНАРОДНИЙ ТА НАЦІОНАЛЬНИЙ ВИМІР

Abstract

The article highlights the main methodological principles of inventory accounting in the context of comparing the requirements of international and national standards. The essence of inventories and the criteria for their recognition are determined, the classification of inventories for accounting purposes, their evaluation at posting and disposal, the general requirements for the disclosure of accounting information about inventories in the financial statements. It has been found that national standards detail the groups of inventories in accounting, although they do not disclose the characteristics of such systematization. Also the most fully prescribed requirements for the recognition of inventories as assets in NP (S) BU 9; under IAS 2, the recognition of inventories is not explained in accounting, but is explained only in the context of their recognition as an expense. The same methodological approach is observed in national and international practice regarding the methods of valuation of inventories at disposal and determination of fair value of inventories, but it should be noted that for greater disclosure of fair value of inventories there is a separate international financial reporting standard 13 “Fair value measurement”. International standards, in contrast to national standards, require greater disclosure of inventory information in the financial statements, in particular in the notes to the financial statements. First of all, it concerns the disclosure of information on: the adopted accounting policy for choosing the method of valuation of inventories at their disposal; the carrying amount of inventories carried at fair value less costs to sell; the amount of inventories recognized as an expense during the reporting period; operations to restore write-offs and other credentials. Research in this direction allowed to illustrate the positive and negative aspects of the current standards of inventory accounting and led to further scientific research to improve the methodological foundations of inventory accounting.