|
|расходы| | | | | | |
|можно | | | | | | |
|классиф| | | | | | |
|ицирова| | | | | | |
|ть в | | | | | | |
|российс| | | | | | |
|кой | | | | | | |
|системе| | | | | | |
|учета | | | | | | |
|как: | | | | | | |
|себесто| | | | | | |
|имость | | | | | | |
|продукц| | | | | | |
|ии - | | | | | | |
|расходы| | | | | | |
|, | | | | | | |
|связанн| | | | | | |
|ые с | | | | | | |
|произво| | | | | | |
|дством | | | | | | |
|продукц| | | | | | |
|ии/оказ| | | | | | |
|анием | | | | | | |
|услуг; | | | | | | |
| | | | | | | |
|коммерч| | | | | | |
|еские | | | | | | |
|расходы| | | | | | |
|- | | | | | | |
|расходы| | | | | | |
|по | | | | | | |
|реализа| | | | | | |
|ции, | | | | | | |
|учитыва| | | | | | |
|емые на| | | | | | |
|счете | | | | | | |
|43 | | | | | | |
|"Коммер| | | | | | |
|ческие | | | | | | |
|расходы| | | | | | |
|" и | | | | | | |
|относящ| | | | | | |
|иеся к | | | | | | |
|реализо| | | | | | |
|ванной | | | | | | |
|продукц| | | | | | |
|ии. До | | | | | | |
|утвержд| | | | | | |
|ения | | | | | | |
|новой | | | | | | |
|формы | | | | | | |
|отчета | | | | | | |
|о | | | | | | |
|финансо| | | | | | |
|вых | | | | | | |
|результ| | | | | | |
|атах и | | | | | | |
|их | | | | | | |
|использ| | | | | | |
|овании | | | | | | |
|в | | | | | | |
|российс| | | | | | |
|кой | | | | | | |
|системе| | | | | | |
|учета | | | | | | |
|такие | | | | | | |
|расходы| | | | | | |
|включал| | | | | | |
|ись в | | | | | | |
|себесто| | | | | | |
|имость | | | | | | |
|реализо| | | | | | |
|ванной | | | | | | |
|продукц| | | | | | |
|ии. В | | | | | | |
|соответ| | | | | | |
|ствии с| | | | | | |
|новой | | | | | | |
|формой | | | | | | |
|указанн| | | | | | |
|ого | | | | | | |
|отчета | | | | | | |
|информа| | | | | | |
|ция о | | | | | | |
|таких | | | | | | |
|расхода| | | | | | |
|х | | | | | | |
|выделяе| | | | | | |
|тся | | | | | | |
|отдельн| | | | | | |
|ой | | | | | | |
|строкой| | | | | | |
|. | | | | | | |
|Общехоз| | | | | | |
|яйствен| | | | | | |
|ные | | | | | | |
|расходы| | | | | | |
|- | | | | | | |
|расходы| | | | | | |
|, | | | | | | |
|учитыва| | | | | | |
|емые на| | | | | | |
|счете | | | | | | |
|26 | | | | | | |
|"Общехо| | | | | | |
|зяйстве| | | | | | |
|нные | | | | | | |
|расходы| | | | | | |
|" и | | | | | | |
|относим| | | | | | |
|ые | | | | | | |
|непосре| | | | | | |
|дственн| | | | | | |
|о на | | | | | | |
|счет | | | | | | |
|реализа| | | | | | |
|ции. До| | | | | | |
|утвержд| | | | | | |
|ения | | | | | | |
|новой | | | | | | |
|формы | | | | | | |
|отчета | | | | | | |
|о | | | | | | |
|финансо| | | | | | |
|вых | | | | | | |
|результ| | | | | | |
|атах и | | | | | | |
|их | | | | | | |
|использ| | | | | | |
|овании | | | | | | |
|в | | | | | | |
|российс| | | | | | |
|кой | | | | | | |
|системе| | | | | | |
|учета | | | | | | |
|такие | | | | | | |
|расходы| | | | | | |
|включал| | | | | | |
|ись в | | | | | | |
|себесто| | | | | | |
|имость | | | | | | |
|реализо| | | | | | |
|ванной | | | | | | |
|продукц| | | | | | |
|ии. В | | | | | | |
|настоящ| | | | | | |
|ее | | | | | | |
|время | | | | | | |
|информа| | | | | | |
|ция о | | | | | | |
|таких | | | | | | |
|расхода| | | | | | |
|х также| | | | | | |
|предост| | | | | | |
|авляетс| | | | | | |
|я | | | | | | |
|отдельн| | | | | | |
|ой | | | | | | |
|строкой| | | | | | |
|. | | | | | | |
|2. | | | | | | |
|Различи| | | | | | |
|я | | | | | | |
|2.1 | | | | | | |
|Концепц| | | | | | |
|ия | | | | | | |
|произво| | | | | | |
|дственн| | | | | | |
|ых и | | | | | | |
|периоди| | | | | | |
|ческих | | | | | | |
|расходо| | | | | | |
|в | | | | | | |
|В | | | | | | |
|соответ| | | | | | |
|ствии | | | | | | |
|как с | | | | | | |
|IAS, | | | | | | |
Страницы: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122, 123, 124, 125, 126, 127, 128, 129, 130, 131, 132, 133, 134, 135, 136, 137, 138, 139, 140, 141, 142, 143
|
