出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：The article reveals the problems of the methods of reserves accounting for impairment of inventory. The authors offer and substantiate some recommendations how to improve reserves accounting allowing to create informational conditions to manage impaired inventory, and also basic documents and registry to keep record of the reserves for the inventory impairment.
关键词：record keeping of the inventory;management of material and production stocks;impairment;impairment factors;reserves for impairment of inventories.
