Polachová, Kateřina - In: European Financial and Accounting Journal 14 (2019) 3, pp. 61-78
As inventories represent a significant balance sheet item for many companies, their correct presentation and disclosure … is fundamental for the financial statements' users. This article identifies compliance with the 'IAS 2 Inventories … association between the sum of total assets and the sum of inventories as well as an association between the sum of inventories …