Aspects on the accounting treatment of stocks in the world Cover Image

Practice aspecte privind tratamentul contabil al stocurilor în practica mondială
Aspects on the accounting treatment of stocks in the world

Author(s): Veronica Bulgaru, Tatiana Șevciuc
Subject(s): Economy, Accounting - Business Administration
Published by: Universitatea Liberă Internațională din Moldova
Keywords: cost; methods; evidence; stocks; evaluation;

Summary/Abstract: To determine the cost of acquisition of stocks and their level required by theobjectives of management structures, cost accounting is needed. Unlike local practice in foreigncompanies, there are allowed various synthetic methods of record keeping and analysis of stocks ofmaterial, the selection is carried out in accordance with specific business and information needs.

  • Issue Year: 1/2018
  • Issue No: 3
  • Page Range: 95-99
  • Page Count: 5
  • Language: Romanian
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