title: ÐÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ ÑÑÐµÑÐ° Ð·Ð°Ð¿Ð°ÑÐ¾Ð² Ð½Ð° Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¼ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ Ð¤Ð¡ÐÐ£ 5/2019 Â«ÐÐ°Ð¿Ð°ÑÑÂ»
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Organization of inventory accounting at a production enterprise in accordance with FSBU 5/2019 "Inventories"
Creators: name: ÐÐµÐ¾Ð½Ð¾Ð²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð·Ð°Ð¿Ð°ÑÑ
Ð°ÐºÑÐ¸Ð²Ñ
Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
ÐºÐ¾Ð½ÑÐµÐ¿ÑÑÐ°Ð»ÑÐ½ÑÐµ Ð¾ÑÐ½Ð¾Ð²Ñ
ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
inventories
assets
fixed assets
conceptual framework
accounting policies

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description: The topic of the graduation paper sounds like "Organization of inventory accounting at a manufacturing enterprise in accordance with FSB 5/2019 "Inventories". The object of the study is stocks: materials, work in progress, basic technical, economic and financial indicators. The purpose of this final qualifying work is to study the FSB 5/2019 standard "Inventories", the current practice of forming accounting policies regarding reserves in connection with accounting changes, presentation and disclosure of information about reserves in the accounting financial statements of the organization. Identification of the features of prospective and retrospective reflection of the consequences of changes in accounting policy. The paper examines how enterprises switched to inventory accounting according to FSB 5/2019, applied both prospective and retrospective approaches when reflecting the consequences of changes in accounting policies regarding inventories, depending on industry characteristics, the level of materiality of the impact on financial statements. As a result of the work, recommendations were proposed to improve the accounting policy and, as a result, the presentation of reliable financial statements.