Published October 6, 2026 | Version v1
Dataset Open

IMPROVING THE ACCOUNTING OF INVENTORY MOVEMENTS

Description

Annotation. This article examines ways to improve the accounting of inventory movements in enterprises. Particular attention is given to the accurate recording of inventory receipts, internal movements, and disposals, as well as proper documentation and internal control. The study presents recommendations for improving the reliability of accounting information, reducing errors, and increasing the efficiency of inventory management.

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Additional details

References

  • 1.IFRS Foundation. (2024). IAS 2: Inventories. London: IFRS Foundation.
  • 2.IFRS Foundation. (2024). IFRS Accounting Standards: Issued Standards. London: IFRS Foundation.
  • 3.Elliott, B., & Elliott, J. (2022). Financial Accounting and Reporting (19th ed.). Pearson.
  • 4.Alexander, D., Britton, A., & Jorissen, A. (2020). International Financial Reporting and Analysis (8th ed.). Cengage Learning.
  • 5.Melville, A. (2022). International Financial Reporting: A Practical Guide (8th ed.). Pearson.