Improvement of the accounting organization in mining and metallurgical production in the conditions of transition to IFRS
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- Norilsk Industrial Institute
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