ACCOUNTING TREATMENTS USED IN STOCKS VALUATION

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie

关键词: accounting treatment;    net realizable value;    AWC;    adjustment for depreciation;   

DOI  :  

来源: DOAJ

【 摘 要 】

Accounting treatments represent the methods used by a company to apply its own accounting policies. Accounting treatments can be divided into two categories: basic accounting treatments and alternative treatments. Stocks represent the quantities of material resources, half-finished goods, finished goods which stockpile in supply repositories of the economic entities, with a certain structure and volume, for a certain period of time, in order to ensure continuity and regularity of the manufacturing process and of consumption. Stocks will be acknowledges only when the company is likely to make an economic benefit and when the costs and values can be estimated in a credible way.

【 授权许可】

Unknown