FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA
The article concerns the problems of financial reporting data use in the forming of key macroeconomic indicators. In the article the conceptual features of harmonized accounting systems are analyzed, the theoretical topics of stock and incomplete production accounting in the process of market output...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2016-11-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/479 |
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| _version_ | 1832542037309652992 |
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| author | M. Uspayeva |
| author_facet | M. Uspayeva |
| author_sort | M. Uspayeva |
| collection | DOAJ |
| description | The article concerns the problems of financial reporting data use in the forming of key macroeconomic indicators. In the article the conceptual features of harmonized accounting systems are analyzed, the theoretical topics of stock and incomplete production accounting in the process of market output estimation in the System of national accounts (SNA) are considered. |
| format | Article |
| id | doaj-art-7c9d5c77ac28476eb330a8cf85f4f5e0 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2016-11-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-7c9d5c77ac28476eb330a8cf85f4f5e02025-02-04T08:27:48ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-11-01011162167479FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNAM. Uspayeva0ФГБОУ ВО «Чеченский государственный университет»The article concerns the problems of financial reporting data use in the forming of key macroeconomic indicators. In the article the conceptual features of harmonized accounting systems are analyzed, the theoretical topics of stock and incomplete production accounting in the process of market output estimation in the System of national accounts (SNA) are considered.https://vestnik.guu.ru/jour/article/view/479harmonization of accounting systemsstocksinternational financial reporting standards (ifrs)methodologyincomplete productionsystem of national accountsfinancial statements |
| spellingShingle | M. Uspayeva FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA Вестник университета harmonization of accounting systems stocks international financial reporting standards (ifrs) methodology incomplete production system of national accounts financial statements |
| title | FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA |
| title_full | FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA |
| title_fullStr | FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA |
| title_full_unstemmed | FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA |
| title_short | FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA |
| title_sort | features of stock and incomplete production accounting in ifrs and sna |
| topic | harmonization of accounting systems stocks international financial reporting standards (ifrs) methodology incomplete production system of national accounts financial statements |
| url | https://vestnik.guu.ru/jour/article/view/479 |
| work_keys_str_mv | AT muspayeva featuresofstockandincompleteproductionaccountinginifrsandsna |