Open AccessАнализ изменений в бухгалтерском учете материально-производственных запасов в связи с переходом на новый стандарт
Author(s) -
А.Д Сагдакова
Publication year - 2021
Publication title -
тенденции развития науки и образования
Language(s) - English
DOI - 10.18411/lj-02-2021-227
Subject(s) - legislature , accounting , business , political science , law
The article is devoted to the analysis of changes in the system of legislative regulation of accounting of inventories, which come into force on January 1, 2021.In particular, the content of FSBU 5/2019 "Inventories" has been analyzed, а comparative analysis of the introduced federal standard with expiring documents regulating the accounting of inventories is carried out.