Tag Archives: IAS 2

IAS 2-Exemplu de evaluare initiala a stocurilor

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

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IAS 2 “Inventories” in one page

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