ACCOUNTING FOR STOCKS: INTERNATIONAL PRACTICE AND DOMESTIC EXPERIENCE



Z. D. Ovcharyk

Анотація


Reserves are an important accounting and economic category
and subject of accounting, occupy an important place in current assets and
participate in shaping the final product of the company and included in the
value of its equity. The basic condition of economic activity of agricultural
enterprises is sufficient and rational use of inventory, from which they operate,
ensuring further development of social economic relations.
The article aims to study the characteristics of accounting reserves in
foreign countries and comparisons with Ukrainian practice.
Constant changes current legislation of Ukraine, conditions of capital,
increasing demands of users of information, transformation of national accounting
in accordance with international standards determine the objective necessity of
deepening the study of inventory accounting in agricultural enterprises.
In the article the reserves in foreign accounting practice are examined.
Different perspectives on the concept of «reserves» and choice of the
assessment method are shown. Comparison of foreign reserves accounting
practices with the national experience in Ukraine is carried out.

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