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

Classification and protection of hard coal deposit resources in Poland
2009 Borys Borówka
Peculiarities of maintenance of preparatory workings in the zones of increased mining pressure
2009 A. V. Rogachkov
Waste space and its influence on the operation modes of the main ventilation fans
2009 N. N. Mokhirev, M. Yu. Postnikova
Planning of effective utilization of production and resource potential in oil production
2009 M. S. Yumsunov
Management of the process of purposeful creation of technogenic deposit of certain quality
2009 A. Ishimov, K. Drebenshtedt
Formation of environmental and economic mechanisms of management in oil and gas complex taking into account new global requirements
2009 A. E. Cherepovitsyn, L. S. Sinkov