Conservatism and Non-Conservatism in Inventories Assessment

Iuliana Oana Mihai (), Lucean Mihalcea () and Adela Nedelcu
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Iuliana Oana Mihai: Faculty of Economics and Business Administration, Dunarea de Jos University of Galati, Romania
Lucean Mihalcea: Faculty of Economics and Business Administration, Dunarea de Jos University of Galati, Romania
Adela Nedelcu: Faculty of Economics and Business Administration, Dunarea de Jos University of Galati, Romania

Economics and Applied Informatics, 2014, issue 3, 61-66

Abstract: 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 ofnet realizable value.

Keywords: Inventory; Evaluation; IAS 2; Caution (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2014:i:3:p:61-66

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