Peculiarities of accounting of reserves and unfinished production in the system of national accounts

• Main Authors: D. I. Gelaev, M. G. Uspaeva
• Format: Article
• Language: Russian
• Published: Publishing House of the State University of Management 2019-04-01
• Series: Вестник университета
• Subjects: harmonization of accounting systems; stocks; international fi reporting standards; methodology; incomplete production; system of national accounts; financial statements
• Online Access: https://vestnik.guu.ru/jour/article/view/1336
• ISSN: 1816-4277; 2686-8415

The article has been devoted to the study of the problems of applying the information of financial statements of enterprises and organizations in the formation of fundamental macroeconomic indicators. The features of the methodology of the agreed accounting systems have been examined, the theoretical aspects of inventory accounting and unfinished production, when assessing the market output in the System of National Accounts, have been studied. The main macroeconomic indicators in International financial reporting standards (IFRS) and the System of National Accounts have been considered. The main components of the gross output and assumptions, on the basis of which the choice of the intermediate account format, have been adduced.