This article describes the aspects of production and sale of tangible assets used in the creation of intangible assets in business entities, the identified cost of the relevant unit used in the production and sale of these tangible assets, AVECO, FIFO, LIFO, periodic accounting process, continuous accounting process, valuation, variable (slippery) valuation, FEFO, HIFO, LOFO, permanent revaluation, detailed situational analysis of fixed valuation methods, as well as national, Russian and international practices of valuation of Inventories remaining in the warehouses of the business entity and their combination - analysis , conclusions and recommendations.And also the termination of the use of the LIFO method in world practice and its reasons were studied.
Key words: AVECO,continuous (continuous) accounting process, FEFO,FIFO,fixed price valuation, HIFO,identified unit cost, intangible assets, inventories, LIFO,LOFO,periodic accounting process, permanent revaluation,transportation costs, weighted valuation.
|
