INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING
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...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2020-05-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/2141 |
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