POSSIBILITIES OF IMPROVING THE ACCOUNTING OF INVENTORIES BASED ON IFRS
Keywords:
International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), inventories, FIFO, AVECO and LIFO.Abstract
This article demonstrates that when transitioning to international accounting principles, it is advisable to assess inventories at average prices, to assess inventories at current prices, to present their valuation as close as possible to the actual valuation for the reporting period, and to provide users of financial statements with complete and accurate information about inventories valued at current prices.
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