Monea, Alin - In: Annals of the University of Petrosani, Economics 11 (2011) 4, pp. 183-190
This paper presents some aspects regarding inventories. In many business inventories are the most important assets. The … accounting for inventories is a major consideration for many entities because of its significance on both the income statement … (cost of goods sold) and the statement of financial position. The complexity of accounting for inventories arises from …