SOME ASPECTS REGARDING IMPLICATIONS OF IAS 2 "INVENTORY" IN ROMANIAN ACOUNTING
This paper presents some aspects regarding inventories. In many business inventories are the most important assets. The accounting for inventories is a major consideration for many entities because of its significance on both the income statement (cost of goods sold) and the statement of financial p...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2011-01-01
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| Series: | Annals of the University of Petrosani: Economics |
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| Online Access: | http://www.upet.ro/annals/economics/pdf/2011/part4/Monea.A-1.pdf |