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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Autores principales:	D. I. Gelaev, M. G. Uspaeva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	harmonization of accounting systems stocks international fi reporting standards methodology incomplete production system of national accounts financial statements Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/26c6046a328a4173a686d4467d246155
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spelling	oai:doaj.org-article:26c6046a328a4173a686d4467d2461552021-12-03T07:43:28ZPeculiarities of accounting of reserves and unfinished production in the system of national accounts1816-42772686-841510.26425/1816-4277-2019-3-72-77https://doaj.org/article/26c6046a328a4173a686d4467d2461552019-04-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1336https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.D. I. GelaevM. G. UspaevaPublishing House of the State University of Managementarticleharmonization of accounting systemsstocksinternational fi reporting standardsmethodologyincomplete productionsystem of national accountsfinancial statementsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 3, Pp 72-77 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	harmonization of accounting systems stocks international fi reporting standards methodology incomplete production system of national accounts financial statements Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	harmonization of accounting systems stocks international fi reporting standards methodology incomplete production system of national accounts financial statements Sociology (General) HM401-1281 Economics as a science HB71-74 D. I. Gelaev M. G. Uspaeva Peculiarities of accounting of reserves and unfinished production in the system of national accounts
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
author	D. I. Gelaev M. G. Uspaeva
author_facet	D. I. Gelaev M. G. Uspaeva
author_sort	D. I. Gelaev
title	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_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_sort	peculiarities of accounting of reserves and unfinished production in the system of national accounts
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/26c6046a328a4173a686d4467d246155
work_keys_str_mv	AT digelaev peculiaritiesofaccountingofreservesandunfinishedproductioninthesystemofnationalaccounts AT mguspaeva peculiaritiesofaccountingofreservesandunfinishedproductioninthesystemofnationalaccounts
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Peculiarities of accounting of reserves and unfinished production in the system of national accounts

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