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Недостатки Мсфо: Раскрытие Информации О Запасах В Отчетности // The Drawbacks Of Ifrs: Disclosure Of Information About Inventory

Author

Listed:
  • IGOR Sukharev

    (Ministry of Finance of the Russian Federation)

  • OKSANA Sukhareva

    (Accounting Development Foundation)

  • ИГОРЬ Сухарев РОБЕРТОВИЧ

    (Министерство финансов Российской Федерации)

  • ОКСАНА Сухарева АЛЕКСАНДРОВНА

    (Фонд развития бухгалтерского учета)

Abstract

This article is the third in the cycle of articles about the drawbacks of the International Financial Reporting Standards (IFRS). This cycle aims at exchanging opinions and discussing the possible ways to improve the IFRS.This article is the last in the cycle of articles about the drawbacks of IAS 2 “Inventories”. The first article focused on defining what inventory is, the second one discuses the problem of their valuation. In this paper the authors criticize the recommendations of IAS 2 “Inventories” about disclosing information about inventory in financial reporting. Данная публикация продолжает серию статей, в которых раскрываются недостатки Международных стандартов финансовой отчетности (МСФО). Целью этой серии, с точки зрения авторов, является широкий обмен мнениями и организация дискуссии по актуальным вопросам совершенствования МСФО. Данная публикация завершает цикл из трех статей, в которых обсуждаются изъяны МСФО (IAS) 2 «Запасы» (Inventories). В первой статье внимание авторов сосредоточилось на проблемах определения запасов, во второй статье обсуждались проблемы их оценки. Теперь же предметом критики стали нормы МСФО (IAS) 2, касающиеся представления информации о запасах в финансовой отчетности.

Suggested Citation

  • IGOR Sukharev & OKSANA Sukhareva & ИГОРЬ Сухарев РОБЕРТОВИЧ & ОКСАНА Сухарева АЛЕКСАНДРОВНА, 2016. "Недостатки Мсфо: Раскрытие Информации О Запасах В Отчетности // The Drawbacks Of Ifrs: Disclosure Of Information About Inventory," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 2, pages 6-15.
    • Handle: RePEc:scn:accntn:y:2016:i:2:p:6-15
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