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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| Format: | article |
| Language: | RU |
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Publishing House of the State University of Management
2020
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| Online Access: | https://doaj.org/article/14a4057d3e59438e90a88b009f77d585 |
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