Accounting of Reserves for Impairment of Inventory

Authors

  • G.I. Khamidullina
  • N.V. Arzhantseva

Abstract

The article reveals the problems of the methods of reserves accounting for impairment of inventory. The authors offer and substantiate some recommendations how to improve reserves accounting allowing to create informational conditions to manage impaired inventory, and also basic documents and registry to keep record of the reserves for the inventory impairment.

DOI: 10.5901/mjss.2014.v5n24p75

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Published

2014-11-10

How to Cite

Accounting of Reserves for Impairment of Inventory. (2014). Mediterranean Journal of Social Sciences, 5(24), 75. https://www.richtmann.org/journal/index.php/mjss/article/view/4941