Problems of Estimating of Work in Progress Value

Authors

  • Татьяна Ивановна Зайцева St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

Abstract

The article contains the problems of estimating of work in progress for the purposes of financial and managerial reporting. It also contents classification of evaluations of work in progress and gives the analysis of their application according to different balance theories, accounting principals and requirements. Comparison between national theory and practice and IAS is given.

Keywords:

Financial statement

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Author Biography

Татьяна Ивановна Зайцева, St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

соискатель

References

Литература на русском языке

Производственный менеджмент: Учебник / Под ред. В. А. Козловского. М., 2003. С. 528–529.

Соколов Я. В. Бухгалтерский учет: от истоков до наших дней. М., 1996. С. 166, 304, 307–311.

Соколов Я. В. Основы теории бухгалтерского учета. М., 2005. С. 199–202.

Хорнгрен Ч. Т., Фостер Дж. Бухгалтерский учет: управленческий аспект. М, 1995. С. 154–155.


References in Latin Alphabet

Measurement in financial reporting (http://www.icaew.co.uk/bettermarkets ).


Translation of references in Russian into English

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Published

2007-12-31

How to Cite

Зайцева, Т. И. (2007). Problems of Estimating of Work in Progress Value. St Petersburg University Journal of Economic Studies, (4), 137–141. Retrieved from https://economicsjournal.spbu.ru/article/view/3946

Issue

No. 4 (2007)

Section

Statistics and Accounting

License

Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.