Abstract
The article is devoted to the study of three conceptual categories of accounting: stocks, costs and expenses, in their interrelation defined by the sequence in which they are presented in financial reporting in accordance with three stages of the capital cycle: procurement – production - sales. The problem caused by mixing up the information about the categories under study while presenting them in the financial reporting has been formulated. In particular, the complex item «inventory» includes both raw materials, materials, goods related to the procurement stage, and work-in-progress with finished products formed at the production stage. In order to overcome this problem, an assessment of the existing methodology for reflecting information about the concepts under study in financial statements has been given, and the need and directions for its improvement have been justified.
Highlights
В условиях изменяющихся по содержанию и составу показателей форм финансовой отчетности произошло размывание разницы между отдельными видами запасов, такими как: сырье, материалы, товары, готовая продукция
The article is devoted to the study of three conceptual categories
in their interrelation defined by the sequence
Summary
В условиях изменяющихся по содержанию и составу показателей форм финансовой отчетности произошло размывание разницы между отдельными видами запасов, такими как: сырье, материалы, товары, готовая продукция. Начнем с анализа укрупненной в соответствии с требованиями международных стандартов финансовой отчетности (далее – МСФО) балансовой статьи «запасы». В предшествующей версии формы баланса, рекомендованной Министерством финансов Российской Федерации, в составе статьи «запасы» раскрывались такие подстатьи, как: сырье, материалы, товары, затраты в незавершенном производстве, готовая продукция, расходы будущих периодов, прочие запасы и затраты.
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