Conservatism and Non-Conservatism in Inventories Assessment
Mihai, Iuliana Oana
MetadataShow full item record
This paper has two main objectives namely to identify the main inventories assessment methods used in the economic entities listed in manufacturing and reflecting the extent to which entities surveyed recorded impairment of inventories at the balance sheet date as well as highlighting the presentation of information regarding the method of calculation of net realizable value.
- 2014 fascicula1 nr3