Aspecte problematice privind contabilitatea stocurilor conform SNC

Abstract

Inventory is one of the most important assets in a company’s statement of financial position. It also affects the statement of the profit or loss, having a direct impact on gross profit. National Accounting Standards gives the following important definitions: Inventories are assets held for sale in the ordinary course of business, at the same time in includes assets in the process of production for such sale or assets in the form of materials or supplies to be consumed in the production process or in the rendering service. They can include any of following: - Goods purchased and held for resale, eg goods held for sale by retailer, or land and buildings held for sale; - Finished goods produced; - Work in progress being produced; - Materials and supplies awaiting use in the production process (raw materials). In the next article, author approaches some problematic aspects of the inventories according to the national accounting standards.