Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Net realisable value of inventories: estimated calculations by international standards
Available online: 25 November 2009 Subject Heading: REPORTING REFORMING JEL Classification:
The order of measurement of inventories in accordance with International Accounting Standard (IAS) 2 is considered in the article. High emphasis is put on the questions of estimation of net realisable value of inventories. Variants of estimated calculations of all kinds, when measurement of net realisable value of inventories, are scrutinized. Keywords: international standards, inventories, realisable value, estimated calculations |
ISSN 2311-9381 (Online)
|
|