Home  Journals  International Accounting  11(131) - 2009 November

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

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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