Considerations regarding the Settlement of Inventory Differences

The determination of results of stock-taking is accomplished by comparing the quantities and values written in the stock-sheets with the quantities and values recorded in accounting. In fact, the differences acknowledged on the occasion of general inventory of patrimony are settled by the following approaches: direct recording of inventory pluses and minuses; the compensation of pluses with minuses of inventory; combined awarding of compensations and perishabilities; awarding perishabilities or acceptable drafts