FISCAL AND ACCOUNTING ASPECTS RELATED TO THE RESULTS OF THE INVENTORY
The paper aims at highlighting the importance of inventory in assuring the integrity of the assets and presenting the real situation of assets, equity and debt. The economic entities have the obligation to clearly record the accounting results of the inventory. The paper emphasized the delimitation...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
University of Pitesti
2019-08-01
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| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| Subjects: | |
| Online Access: | http://economic.upit.ro/repec/pdf/2019_1_2.pdf |
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| Summary: | The paper aims at highlighting the importance of inventory in assuring the integrity of the assets and presenting the real situation of assets, equity and debt. The economic entities have the obligation to clearly record the accounting results of the inventory. The paper emphasized the delimitation of these results in two broad categories: value differences and quantitative differences between the scriptural and the factual stock. The quantitative differences refer to the pluses and minuses in the inventory. The paper presents applications concerning the recording of the inventory results, the solution of which was argued with the fiscal legal provisions and the Labour Code. |
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| ISSN: | 1583-1809 2344-4908 |