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FSBU 5/2019 «Spares»: Shaping to Information on Expenses on Production of the Product, Work, Services
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FSBU 5/2019 «SPARES»: SHAPING TO INFORMATION ON EXPENSES ON PRODUCTION OF THE PRODUCT, WORK, SERVICES
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Polenova S. 1
Authors:
1.  Financial University under the Government of the Russian Federation (Department of the Audit and Corporative Reporting, Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2021-7-8-43-48
Pages:
from 43 to 48
Status:
Published
Received:
06.09.2021
Accepted:
13.09.2021
Published:
13.09.2021
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
spares, unachieved production, preparing product, expenses, expenses, actual prime cost
Abstract and keywords
Abstract (English):
Th e article analyzes the composition of costs, which in accordance with FSBU 5/2019 «Inventories» are included and not included in the actual cost of products (works, services), disclosed the rules for their refl ection in accounting.

Keywords:
spares, unachieved production, preparing product, expenses, expenses, actual prime cost
References

1. Zapasy (FSBU 5/2019). Utverzhden prikazom Minfina RF ot 15.11.2019 № 180n // https://minfin.gov.ru/ru/perfomance/accounting/accounting/ legislation/positions

2. Plan schetov buhgalterskogo ucheta finansovo-hozyaystvennoy deyatel'nosti organizaciy i Instrukciya po ego primeneniyu, utverzhdennye prikazom Minfina RF ot 31.10.2000 №94n (v red. ot 8.11.2010 №142n), s poslednimi izmeneniyami i dopolneniyami na 2021 god. M.: Eksmo. 2021. 112 s.

3. Polozhenie po vedeniyu buhgalterskogo ucheta i buhgalterskoy otchetnosti v Rossiyskoy Federacii. Utverzhdeno prikazom Minfina RF ot 29.07.1998 № 34n (v red. ot 11.04.2018 № 74n) // https://minfin.gov.ru/ru/perfomance/accounting/accounting/ legislation/positions

4. Rashody organizacii (PBU 10/99). Utverzhdeno prikazom Minfina RF ot 6.05.1999 №33n (v red. ot. 6.04.2015 № 57n) // https://minfin.gov.ru/ru/perfomance/accounting/accounting/ legislation/positions

5. Uchetnaya politika organizacii (PBU 1/2008). Utverzhdenoprikazom Minfina RF ot 6.10.2008 №106n (v red. ot 7.02.2020 №18n) // https://minfin.gov.ru/ru/perfomance/accounting/accounting/ legislation/positions

6. Vuymo V.A. O vstuplenii v silu i primenenii Federal'nogo standarta buhgalterskogo ucheta FSBU 5/2019 «Zapasy» // Nalogovaya politika i praktika. 2020. № 7(211). S. 52-57.

7. Lychagina L.L. Osobennosti primeneniya organizaciyami federal'nogo standarta FSBU 5/2019 «Zapasy» s 2021 goda // Ekonomika i predprinimatel'stvo. 2021. № 1. S. 949-956.

8. Malyutina T.D., Tkachenko I.D. Problemy transformacii professiy uchetno-analiticheskih rabotnikov v usloviyah razvitiya cifrovoy ekonomiki // Audit i finansovyy analiz. 2019. № 1. S. 176-183.

9. Nikitina V.Yu. Buhgalterskiy uchet zapasov: perehodim na novyy standart // Buhgalterskiy uchet. 2020. № 7. S. 5-11.

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