Tag Archives: IAS 2

IAS 2-Exemplu de evaluare initiala a stocurilor

Posted on March 11, 2013 by Alina Demeter

Obiectivul standardului IAS 2 este de a prezenta modul de contabilizare a stocurilor. Conform IAS 2 stocurile se recunosc initial la valoarea costului. Ulterior ele trebuiesc raportate in cadrul situatiilor financiare la minimum intre cost si valoarea reziduala neta (VRN). … Continue reading →

Posted in Analiza Financiara (Controlling), Managementul Financiar al Firmei, Standarde internationale IFRS | Tagged , , , | Leave a comment

IAS 2 “Inventories” in one page

Posted on November 19, 2012 by Alina Demeter

This represents a short summary of the main aspects prescribed by IAS 2. It is recommended for people who are familiar with IAS 2 and who want to shortly recap this standard or to see some recent updates. For people … Continue reading →

Posted in Analiza Financiara (Controlling), Managementul Financiar al Firmei, Standarde internationale IFRS | Tagged , , , | Leave a comment