ASPECTS REGARDING THE RECOGNITION, EVALUOTION AND ACCOUNTING OF PRODUCTS AND PRODUCTION IN PROGRESS

Galina BĂDICU Academia de Studii Economice a Moldovei

Abstract

The aim of our research is to elucidate the rules stipulated national accounting standards relating to products and production in progress accounting, in order to improve their usage in production entities practice. In this context, the author recommends an investigation of current issues related to their accounting, such as: recognition, evaluation in different processes, costs allocation in case of finished and work in progress products acquisition, coupled products acquisition or a main and other secondary product acquisition. Keywords: products, production in progress, recognition, evaluation.