JIANU, Iulia; GEAMBAŞU, Cristina Venera; JIANU, Ionel - In: Annals - Economy Series 4.II (2010) December, pp. 180-195
measurement in accounting, the first study objective in this paper brings in the center of discussion the inventories measurement … with the purpose to identify the main methods for inventories measurement at exit used by the economic entities listed on … inventories impairment at balance sheet date. Compliance with the prudence principle to integrate uncertainty in accounting …