Král, Bohumil - In: Český finanční a účetní časopis 2014 (2014) 3, pp. 107-121
The aim of the submitted article is to describe on the basis of evaluation basis principle requirements of IAS 2 – Inventories for definition, valuation a disclosure of this part of inventories which is the subject of its solution, to compare them with the analogical requirements of the Czech...