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- Title
EVALUAREA STOCURILOR LA DATA RAPORTĂRII: PERCEPŢII ASUPRA PARTICULARITĂŢILOR SPECIFICE.
- Authors
PANUS, Valentina
- Abstract
Financial statements must present accurate, understandable, and comparable information. In the given context, especially in the case of information related to s tocks, the accounting provisions, both national and international, regulate their evaluation at the reporting date at the lower of the net realisable value and the accounting value. The accounting practice determines and „guides" the valuation of stocks at the reporting date according to the particularities of the activity, professional judgment and, why not, the „possibility" of the entity to achieve this. Also, in their practical action, accountants, auditors and other financial workers approach different accounting treatments in the evaluation of stocks, such as: in the case of depreciation, settlements, cancellations, derecognition, etc.
- Subjects
FINANCIAL statements; VALUATION of corporations; JUDGMENT (Psychology); DEPRECIATION; ACCOUNTANTS
- Publication
Strategic Universe Journal / Univers Strategic, 2023, Issue 2, p43
- ISSN
2067-7464
- Publication type
Article