ACCOUNTING OF NON-CORE ASSETS AS A FACTOR OF REDUCING THE PRIME COST OF PRODUCTS
In connection with the fact that in Russia there is no normative regulation of the issues affecting the accounting of non-core assets, the display of the accounting reporting of the information about them, become apparent relevance and topicality of the relevant methodological and theoretical provisions, as well as the need to develop practical tools aimed at the elimination of the above mentioned challenges. In this work revealed the very notion of non-core assets, analysis of various studies in this area, studied the relevant laws. On the basis of the above recommendations are suggested for the organization of accounting of non-core assets.