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Conservatism and Non-Conservatism in Inventories Assessment

Author

Listed:
  • 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)

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.

Suggested Citation

  • Iuliana Oana MIHAI & Lucean MIHALCEA & Adela NEDELCU, 2014. "Conservatism and Non-Conservatism in Inventories Assessment," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-66.
    • Handle: RePEc:ddj:fseeai:y:2014:i:3:p:61-66
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    Keywords

    Inventory; Evaluation; IAS 2; Caution;
    All these keywords.

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