Problematic aspects of the subsequent measurment of inventories
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2023-04-17 06:13
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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
Conferința "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători"
Ediţia a XVII-a, Chişinău, Moldova, 24-25 aprilie 2019

Problematic aspects of the subsequent measurment of inventories

JEL: M-41

Pag. 213-219

Vîrtosu Artur
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 5 decembrie 2019


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.   

Cuvinte-cheie
Inventories, accounting value, impairment, subsequent valuation, net realizable value