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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Autor principal:	O. A. Ageeva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	stocks costs expenses financial reporting capital cycle procurement production sales Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/14a4057d3e59438e90a88b009f77d585
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id	oai:doaj.org-article:14a4057d3e59438e90a88b009f77d585
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spelling	oai:doaj.org-article:14a4057d3e59438e90a88b009f77d5852021-12-03T07:43:32ZINTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING1816-42772686-841510.26425/1816-4277-2020-3-123-126https://doaj.org/article/14a4057d3e59438e90a88b009f77d5852020-05-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2141https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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 problem caused by mixing up the information about the categories under study while presenting them in the financial reporting has been formulated. In particular, the complex item «inventory» includes both raw materials, materials, goods related to the procurement stage, and work-in-progress with finished products formed at the production stage. In order to overcome this problem, an assessment of the existing methodology for reflecting information about the concepts under study in financial statements has been given, and the need and directions for its improvement have been justified.O. A. AgeevaPublishing House of the State University of Managementarticlestockscostsexpensesfinancial reportingcapital cycleprocurementproductionsalesSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 3, Pp 123-126 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	stocks costs expenses financial reporting capital cycle procurement production sales Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	stocks costs expenses financial reporting capital cycle procurement production sales Sociology (General) HM401-1281 Economics as a science HB71-74 O. A. Ageeva INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING
description	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 problem caused by mixing up the information about the categories under study while presenting them in the financial reporting has been formulated. In particular, the complex item «inventory» includes both raw materials, materials, goods related to the procurement stage, and work-in-progress with finished products formed at the production stage. In order to overcome this problem, an assessment of the existing methodology for reflecting information about the concepts under study in financial statements has been given, and the need and directions for its improvement have been justified.
format	article
author	O. A. Ageeva
author_facet	O. A. Ageeva
author_sort	O. A. Ageeva
title	INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING
title_short	INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING
title_full	INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING
title_fullStr	INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING
title_full_unstemmed	INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING
title_sort	interrelation of conceptual categories “stocks”, “costs” and “expenses” and sequence of presenting them in the financial reporting
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/14a4057d3e59438e90a88b009f77d585
work_keys_str_mv	AT oaageeva interrelationofconceptualcategoriesstockscostsandexpensesandsequenceofpresentingtheminthefinancialreporting
_version_	1718373495649337344

INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING

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