Application of the evaluating methods of the stocks at the exit from the patrimony in Romania

Claudia Sîrbulescu

Abstract


In the present paper I intend to approach the evaluation of material current assets at the exit from the heritage, concidering the changes occurred in recent years in the accounting system from Romania and considering the importance that the stocks has on the result of the exercise.

Throughout the paper we highlighted the general aspects regarding the stocks, stocks evaluation, and also the advantages and disadvantages in the use of evaluation methods of the stocks at the exit from the patrimony from the Romanian system. Starting from the aspects with general character and in full conformity with International Accounting Standards, we presented calculation methods used in evaluation of stocks at the exit from patrimony.


Keywords


: stocks, evaluation methods, CMP, FIFO, LIFO

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Copyright (c)


Scientific Papers Animal Science and Biotechnologies publish open access articles under the terms of the Creative Commons Attribution 4.0 Licence (read full legal code).


LUCRARI STIINTIFICE ZOOTEHNIE SI BIOTEHNOLOGII (SCIENTIFIC PAPERS ANIMAL SCIENCE AND BIOTECHNOLOGIES)

ISSN print 1841 - 9364
ISSN online 2344 - 4576
ISSN-L  1841 - 9364
(former ISSN 1221-5287, E-ISSN 1841-9364)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Semiannual
PUBLICATION LANGUAGE: English
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Banat´s University of Agricultural Sciences and Veterinary Medicine "King Michael I of Romania" from Timisoara
Bioengineering Faculty of Animal Resources
300645, Timişoara, Calea Aradului 119, Romania

E-mail: spasb [at] animalsci-tm.ro
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