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SM ISO690:2012 VÎRTOSU, Artur. Problematic aspects of the subsequent measurment of inventories. In: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători : Culegere de articole selective, Ed. Ediţia a XVII-a, 24-25 aprilie 2019, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediţia 17, pp. 213-219. ISBN 978-9975-75-962-5. |
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Simpozion Ştiinţific Internaţional al Tinerilor Cercetători Ediţia 17, 2019 |
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Conferința "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători" Ediţia a XVII-a, Chişinău, Moldova, 24-25 aprilie 2019 | ||||||
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JEL: M-41 | ||||||
Pag. 213-219 | ||||||
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Rezumat | ||||||
Subsequent inventories measurement is performed at the reporting date and consist of assessment of the inventories’ value to be presented in the financial statements. Several issues arise in this assessment, the main ones are proposed for investigation: determination of net realizable value (hereinafter - NRV); documentation of operation for subsequent measurement; accounting for impairment adjustments of inventories; assessment of the tax consequences related to inventory valuation. The article provides recommendations on solving the issues related to subsequent measurement of inventories in line with the requirements of the Accounting Directive of European Union 2013/34/EU, IFRS and advanced international accounting practices. |
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Cuvinte-cheie Inventories, accounting value, impairment, subsequent valuation, net realizable value |
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