Package and Packing Materials Concept, Types and Accounting in the Commercial Enterprises

Abstract

The turnover of package takes a special place in the activities of commercial enterprises. Despite the fact that current Russian rules for package accounting are detailed enough, in practice there are still a lot of questions and disputes, related to its identification, classification and recording its purchase, production, cleaning, repairing, recycling and so on. Difficulties also arise in accounting of returnable and deposit paid package. IFRSs requirements result in new inconsistencies. The authors try to carry out a comprehensive analysis of the requirements of the existing national regulatory framework, governing the procedure for recording packaging operations in the accounts, current practices of package accounting in trade organizations, as well as of IFRS statements in order to systemize the existing accounting methods and techniques for different types of package.

Keywords

• товары
• тара
• тарные материалы
• возвратная тара
• залоговая тара
• тара-оборудование
• мультиупаковка
• учет товарных операций
• учет тары
• commodities
• package
• packing materials
• returnable container
• deposit paid package
• package equipment
• multipack
• commodities accounting
• package accounting