Problems of forming a reliable evaluation of material-production reserves received from processing

Abstract

The subject of the study of the article are the issues of the formation of reliable estimates of raw materials and materials, as well as finished products received by the customer (davaltsem) from processing under the contract agreement. Analyzed current legislation in the field of law and accounting for transactions with give-and-take raw materials and materials, on the basis of which conclusions were drawn on the specifics of reflecting the recycled materials and finished products on the customer’s accounting records (davaltsa), taking into account the likelihood of tax and administrative liability for incorrect reflection on accounts Accounting for these transactions during inspections by regulatory authorities.