Antonova N.A., Kostyukova I.N., Lugovskoy D.V.
TRADE STOCKS: RECOGNITION AND MEASUREMENT
Kuban state university, Russia, Krasnodar, Stavropolskaya st., 149
The subject of the article is an accounting of inventories, particularly trade stocks. It is a most important accounting object in trade sector. Identification and valuation of inventories is necessary for creating accounting information, useful in economic decisions making.
Keywords: inventories, trade stocks, goods, impairment of assets.