Senior Lecturer of the
This article considers the issues of improving the organization of the assessment, analytical and synthetic materials, the Main attention is dedicated to the organization of the analysis and ways of itsimprovement. In a market economy, it is important to organize the accounting of materials on the basis of international financial reporting standards. Therefore, the paper presents the organization of materials accounting on the basis of international accounting standard 2 ‘Inventories’ (IAS). Recommendations for improving the accounting of materials on the basis of international standards are given. The wide experience of the organization of the account and the analysis international experience is studied.
Joint-stock companies, the valuation of materials, accounting for inventories, accounting methods of valuation of materials, accounting analyticalinventories, the rate of consumption of materials, analysis of materials consumption, international financial reporting standards, analysis of materials consumption
