Submit an Article
Become a reviewer
Vol 181
Pages:
203-205
Download volume:
RUS
Article

Improvement of the accounting organization in mining and metallurgical production in the conditions of transition to IFRS

Authors:
N. V. Mikhailova
About authors
  • Norilsk Industrial Institute
Date submitted:
2008-08-30
Date accepted:
2008-10-09
Date published:
2009-03-20

Abstract

The paper presents results of comparative analysis of inventory accounting in accordance with Russian and international standards in financial accounting and reporting. Differences in application of the accounting scheme, as well as coincidences and divergences in inventory estimation in delivery to the company and disposal to production or realization.

Область исследования:
(Archived) Economics and management
Go to volume 181

Similar articles

Calculation and optimization of technological scheme of lead-zinc ore enrichment of the Quartzitovaya Sopka deposit
2009 A. V. Korznikov
Types of metasomatites of the Buruktalskoye deposit of hypergene nickel-lead ores, Southern Urals
2009 S. O. Ryzhkova
Development of the device and technology of diagnostics of anchoring of rocks and building structures
2009 E. A. Voznesensky
Material composition of ore of host rocks of the Amurskoye zinc deposit (Southern Urals)
2009 Yu. N. Spesivtseva
Estimation of the level of maintainability of complex energy components under operating conditions
2009 I. I. Nikolaenkov
Cutting technology with point attack picks on roadheaders and its challenges
2009 Hubert Kargl