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ارزشیابی موجودی ها | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 5، دوره 3، شماره 1 - شماره پیاپی 1000135، تیر 1373 اصل مقاله (628.56 K) | ||
نویسنده | ||
معصومه علوی* | ||
عنوان مقاله [English] | ||
Inventory Valuation | ||
چکیده [English] | ||
Inventories are the most important part of all business and corporation Assets. Hence the method of valuation and its report in the financial statements has tremendous effect on financial position and the result of operation of the firm. The inventories, due to the fact that they are continually consumed and replaced are considered as dynamic and circulating asset of corporation; and for this very characteristic the valuation of such kinds of assets. Have primary importance. The most fundamental objective of inventory accounting are as follow: an effort to match the expense with revenue for determination of net income, to value the inventory for the financial position. Also the inventory valuation is important in prediction of future cash flows of the .corporation. One of the function of accounting theory is to find ways by which to be able to measure the assets of corporation as better as possible in order to provide usefull information for economic decision making. In this article different method of inventory valuation and it’s theortical reasons are discussed. | ||
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