Accounting of Reserves for Impairment of Inventory

G.I. Khamidullina, N.V. Arzhantseva

Abstract


The article reveals the problems of the methods of reserves accounting for impairment of inventory. The authors offer and substantiate some recommendations how to improve reserves accounting allowing to create informational conditions to manage impaired inventory, and also basic documents and registry to keep record of the reserves for the inventory impairment.

DOI: 10.5901/mjss.2014.v5n24p75


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This work is licensed under Creative Commons Attribution 3.0 License.

Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

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