Peculiarities of accounting of reserves and unfinished production in the system of national accounts
The article has been devoted to the study of the problems of applying the information of financial statements of enterprises and organizations in the formation of fundamental macroeconomic indicators. The features of the methodology of the agreed accounting systems have been examined, the theoretica...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-04-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1336 |
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| author | D. I. Gelaev M. G. Uspaeva |
| author_facet | D. I. Gelaev M. G. Uspaeva |
| author_sort | D. I. Gelaev |
| collection | DOAJ |
| description | The article has been devoted to the study of the problems of applying the information of financial statements of enterprises and organizations in the formation of fundamental macroeconomic indicators. The features of the methodology of the agreed accounting systems have been examined, the theoretical aspects of inventory accounting and unfinished production, when assessing the market output in the System of National Accounts, have been studied. The main macroeconomic indicators in International financial reporting standards (IFRS) and the System of National Accounts have been considered. The main components of the gross output and assumptions, on the basis of which the choice of the intermediate account format, have been adduced. |
| format | Article |
| id | doaj-art-26c6046a328a4173a686d4467d246155 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-04-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-26c6046a328a4173a686d4467d2461552025-02-04T08:27:59ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-04-0103727710.26425/1816-4277-2019-3-72-771313Peculiarities of accounting of reserves and unfinished production in the system of national accountsD. I. Gelaev0M. G. Uspaeva1Chechen State UniversityChechen State UniversityThe article has been devoted to the study of the problems of applying the information of financial statements of enterprises and organizations in the formation of fundamental macroeconomic indicators. The features of the methodology of the agreed accounting systems have been examined, the theoretical aspects of inventory accounting and unfinished production, when assessing the market output in the System of National Accounts, have been studied. The main macroeconomic indicators in International financial reporting standards (IFRS) and the System of National Accounts have been considered. The main components of the gross output and assumptions, on the basis of which the choice of the intermediate account format, have been adduced.https://vestnik.guu.ru/jour/article/view/1336harmonization of accounting systemsstocksinternational fi reporting standardsmethodologyincomplete productionsystem of national accountsfinancial statements |
| spellingShingle | D. I. Gelaev M. G. Uspaeva Peculiarities of accounting of reserves and unfinished production in the system of national accounts Вестник университета harmonization of accounting systems stocks international fi reporting standards methodology incomplete production system of national accounts financial statements |
| title | Peculiarities of accounting of reserves and unfinished production in the system of national accounts |
| title_full | Peculiarities of accounting of reserves and unfinished production in the system of national accounts |
| title_fullStr | Peculiarities of accounting of reserves and unfinished production in the system of national accounts |
| title_full_unstemmed | Peculiarities of accounting of reserves and unfinished production in the system of national accounts |
| title_short | Peculiarities of accounting of reserves and unfinished production in the system of national accounts |
| title_sort | peculiarities of accounting of reserves and unfinished production in the system of national accounts |
| topic | harmonization of accounting systems stocks international fi reporting standards methodology incomplete production system of national accounts financial statements |
| url | https://vestnik.guu.ru/jour/article/view/1336 |
| work_keys_str_mv | AT digelaev peculiaritiesofaccountingofreservesandunfinishedproductioninthesystemofnationalaccounts AT mguspaeva peculiaritiesofaccountingofreservesandunfinishedproductioninthesystemofnationalaccounts |