Organization and accounting of operations with give-and-take raw material in accordance with international financial reporting standards
Journal: Вестник Северо-Кавказского федерального университета
Year: 2023

The purpose of the article is to propose measures for the organization and accounting of operations with customer-supplied raw materials in accordance with current International Financial Reporting Standards (IFRS). The materials of the study were examples of accounting for operations with give-and-take raw materials at enterprises of the Russian Federation. The study used analysis, synthesis, induction and deduction as research methods. The procedure for carrying out operations with give-and-ta