Considerațiuni privind prezentarea informațiilor aferente stocurilor în situațiile financiare

Abstract

Inventories represents an integral part of the financial statements for a large number of entities, therefore the disclosure of information about these type of assets is relevant for all stakeholders. The presentation of inventories in the financial statements are regulated by National Accounting Standards “Presentation of Financial Statements” and “Inventories” for entities using national accounting regulation. These standards are elaborated based on similar International Financial Reporting Standards and EU Directive 2013/34/UE. However, there are a number of differences, which are proposed to be removed in the amendments to NAS. In this article, the author propose for investigation and development issues related to: - required disclosures of information regarding inventories in financial statements; - proposed changes in NAS regarding inventories and their presentation in financial statements; - other issues related to additional disclosures on inventories based on international and local practices; The above-mentioned issues are developed and recommendations provided considering the international approaches, including EU Accounting Directive, intended to transpose into national legislation. JEL. M41