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Теоретические Проблемы Бухгалтерского Учета И Оценки Незавершенного Производства // Theoretical Problems Of Accounting Policies Work In Progress

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  • Линник, Маргарита Владимировна

    (Белорусский государственный экономический университет)

Abstract

The paper formulated a refined interpretation of the accounting categories "work in progress", the necessity of differentiation by type of accounting estimates, accounting and of calculation procedures related to obtaining information about the work in process. The problem of manipulation of financial statements by the use of indicators in the accounting of Belarusian organizations of different ways and methods of assessment of work in progress. В статье сформулирована уточненная трактовка учетной категории “незавершенное производство”, обоснована необходимость разграничения по видам учета оценочных, учетных и калькуляционных процедур, связанных с получением информации о незавершенном производстве. Исследована проблема манипулирования показателями финансовой отчетности путем использования в учетной практике белорусских организаций различных способов и методов оценки незавершенного производства.

Suggested Citation

  • Линник, Маргарита Владимировна, 2007. "Теоретические Проблемы Бухгалтерского Учета И Оценки Незавершенного Производства // Theoretical Problems Of Accounting Policies Work In Progress," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 9(3).
    • Handle: RePEc:scn:000pbo:72677
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