文章基本信息

标题：Conservatism and Non-Conservatism in Inventories Assessment
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作者：Iuliana Oana MIHAI ; Lucean MIHALCEA ; Adela NEDELCU 等
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2014
期号：3
出版社：Dunarea de Jos University of Galati
摘要：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
关键词：Inventory; Evaluation; IAS 2; ; Caution