Academic Journals Database
Disseminating quality controlled scientific knowledge

ACCOUNTING TREATMENTS USED IN STOCKS VALUATION

ADD TO MY LIST
 
Author(s): Suciu Gheorghe | Bârsan-Pipu Nicolae

Journal: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
ISSN 1844-7007

Volume: 4.I;
Issue: 4.I;
Start page: 230;
Date: 2012;
VIEW PDF   PDF DOWNLOAD PDF   Download PDF Original page

Keywords: accounting treatment | net realizable value | AWC | adjustment for depreciation

ABSTRACT
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.
RPA Switzerland

RPA Switzerland

Robotic process automation

    

Tango Jona
Tangokurs Rapperswil-Jona