ACCOUNTING TREATMENTS USED IN STOCKS VALUATION

Suciu Gheorghe and Barsan-Pipu Nicolae
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Suciu Gheorghe: Dimitrie Cantemir Christian University Brasov
Barsan-Pipu Nicolae: Dimitrie Cantemir Christian University Brasov

Annals - Economy Series, 2012, vol. 4I, 230-235

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.

Keywords: accounting treatment; net realizable value; AWC; adjustment for depreciation. (search for similar items in EconPapers)
Date: 2012
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