Enhancing Cost Accounting Based on INTERNATIONAL Financial Reporting Standards

This article explores the specifics of cost accounting in agro-industrial clusters, focusing on methodological issues of accounting in accordance with International Financial Reporting Standards (IFRS). It also investigates the methodological aspects of identifying cost origination points, determining short-term, medium-term, and long-term perspectives, and accounting for costs in product cost within agro-industrial clusters, with the aim of effective cost management based on IFRS.

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