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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)

Costs and expenses in the system of bookkeeping accounting and taxation
(Russia, Moscow)
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



Литература
1. Мельникова Л.А., Веселкина Н.А. Теоретические аспекты учета расходов и калькулирования себестоимости продукции // Современный бухучет. — 2008. — № 4
2. Петров А.М. Проблемы составления консолидированной отчетности на этапе автоматизации // Международный бухгалтерский учет. — 2011. — № 33
3. Петров А.М. Вопросы унификации учетной политики внутри корпоративной системы сферы услуг // Международный бухгалтерский учет. — 2012. — № 31

Article in russian

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