EVALUAREA STOCURILOR LA DATA RAPORTĂRII: PERCEPȚII ASUPRA PARTICULARITĂȚILOR SPECIFICE
STOCK VALUATION AT THE REPORTING DATE: PERCEPTIONS ON SPECIFIC FEATURES

Summary/Abstract: Financial statements must present accurate, understandable, and comparable information. In the given context, especially in the case of information related to stocks, the accounting provisions, both national and international, regulate their evaluation at the reporting date at the lower of the net realisable value and the accounting value. The accounting practice determines and „guides” the valuation of stocks at the reporting date according to the particularities of the activity, professional judgment and, why not, the „possibility” of the entity to achieve this. Also, in their practical action, accountants, auditors and other financial workers approach different accounting treatments in the evaluation of stocks, such as: in the case of depreciation, settlements, cancellations, derecognition, etc.

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