LEGAL REGULATION OF CALCULATION OF COSTS AND FORMING OF FINANCIAL RESULTS UNDER THE LAWS OF THE RUSSIAN FEDERATION
https://doi.org/10.17803/1994-1471.2016.69.8.068-075
Abstract
The paper considers the issues of legal regulation of calculation of costs as one of the methods of accounting, examines the problems of application of the method of direct calculation (direct-costing), as well as the rules of forming financial results by business entities in accordance with the legislation of the Russian Federation.
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Review
For citations:
Bubnova O.Y. LEGAL REGULATION OF CALCULATION OF COSTS AND FORMING OF FINANCIAL RESULTS UNDER THE LAWS OF THE RUSSIAN FEDERATION. Actual Problems of Russian Law. 2016;(8):68-75. (In Russ.) https://doi.org/10.17803/1994-1471.2016.69.8.068-075
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