| | | | PROBLEMS OF MODERN ECONOMICS, N 4 (48), 2013 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Petrov A. M.
Chair of Accounting in commercial organizations, Financial University under the Government of the Russian Federation (Moscow), PhD (Economics), Professor
Mel’nikova L. A.
Assistant Professor, Chair of Accounting in commercial organizations, Financial University under the Government of the Russian Federation (Moscow), PhD (Economics)
| |
| | | The article analyzes relations between the terms “costs” and “expenses” in the system of bookkeeping, financial and managerial accounting, taxation and the international standards of financial reporting. The authors show that in the Russian practice the notions of “costs” and “expenses” are synonymous at the level of an enterprise, although they are essentially different | | Key words: accounting, reporting, costs, expenses | | Pages: 179 - 183 |
|
| |
|
|
|
