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SM ISO690:2012 ZLATINA, Natalia. Opţiuni contabile privind aplicarea valorii realizabile nete in procesul de evaluare a stocurilor
. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2010, nr. 8, pp. 316-321. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
Numărul 8 / 2010 / ISSN 1857-1433 | ||||||
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Pag. 316-321 | ||||||
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Accountants use net realizable value in evaluation; as it is more prudent, it takes into account the depreciation of an asset. The cost of inventories at the end of the reporting period may be higher than their net realisable value if those inventories were damaged, if they have become wholly or
partially obsolete, if their selling prices have declined, or the estimated costs of completion or costs necessary to make the sale have increased. The practice of writing inventories down to net realisable value is consistent with the view that the carrying amount of assets should not be carried in excess of amounts expected to be realised from their sale or use during the operating cycle. |
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