PROBLEM ASPECTS OF ACCOUNT OF PRODUCTIVE SUPPLIES AND THEIR REFLECTION ARE IN FINANCIAL REPORTING

The article is sanctified to the problem of research of account of productive supplies and their reflection in the financial reporting of enterprises. Positions of scientists are generalized in relation to possibilities of interpretation of concept «productive supplies». Analysed and generalized traditionally taken approach near classification of productive supplies. The comparative analysis of reflection is conducted in accounting of supplies for National Accounting Standards and International Accounting Standards. A necessity is investigational for the enterprises of Ukraine of application of international standards of the financial reporting. The comparative analysis of opening of information is conducted in the financial reporting about the state of supplies of enterprise on international and national standards.The features of methods of presentation of information are considered about supplies depending on basic tasks to their account and control. It is accented on problem questions in relation to the order of forming and transformation of information in the financial reporting about the state of supplies of enterprise, with the aim of influence on the acceptance of effective administrative decisions.Undertaken a study allowed to distinguish basic problems at the reflection of information about supplies in the financial reporting, formed on national standards. The necessity of harmonization of National Accounting Standards and IAS, with the aim of simplification of regulation of account. Influence of the got results is certain on the acceptance of administrative decisions.