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  • Общая (годовая) инвентаризация в 2021 году: некоторые аспекты проведения и учета
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Practical accounting

iconОбщая (годовая) инвентаризация в 2021 году: некоторые аспекты проведения и учета

Одним из эффективных методов подтверждения достоверности данных бухгалтерского учета и отчетности является инвентаризация, которая позволяет проверить и документально подкрепить наличие, состояние и оценку активов, собственного капитала и обязательств. В данной статье предлагаем рассмотреть некоторые вопросы, связанные с организацией и проведением общей инвентаризации, документальным оформлением, бухгалтерским и налоговым учетом результатов, выявленных в процессе инвентаризации.

Natalia Zlatina

Natalia Zlatina

Monitorul fiscal FISC.md nr.7 (70) 2021

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