Peculiarities of assessment and recognition in accounting of certain types of reserves

Abstract

The article is devoted to the disclosure of issues and problems of assessment, identification and recognition of stocks in the accounting system of organizations, as well as determining the directions for their improvement. The organizational and methodological aspects that determine the concept and composition of reserves as the most important objects of accounting are considered. The criteria for their recognition in the accounting system are considered, the problems and options for the formation of their actual cost in the conditions of the existence of various sources (channels) of their receipt are disclosed. Variants of reflection of separate operations of receipt of stocks in accounting of the organization are offered.