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Article . 2013
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Новые правила оценки и учета запасов

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2013 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Все для бухгалтера (issn: 2079-6765, eissn: 2311-939X, Copyright policy )

Новые правила оценки и учета запасов

Abstract

В статье анализируется проект нового Положения по бухгалтерскому учету «Учет запасов» ПБУ 5/2012, который значительно меняет требования к оценке запасов, содержащиеся в Положении по бухгалтерскому учету «Учет материально-производственных запасов» ПБУ 5/01, даны предложения по решению возникающих в данном проекте вопросов оценки указанных активов.

Keywords

УЧЕТ ЗАПАСОВ,СОСТАВ РАСХОДОВ,ХРАНЕНИЕ,ОЦЕНКА АКТИВОВ,СЕБЕСТОИМОСТЬ ЗАПАСОВ,ОЦЕНКА ПО НАИМЕНЬШЕЙ ВЕЛИЧИНЕ

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average