INDIRECT COSTS IN THE VALUATION OF INVENTORIES: FROM LAW, ACCOUNTING PRINCIPLES TO CASE LAW DECISIONS

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 16 Aug 2021 Italy Publisher:Everant JournalsJournal:Journal of Economics, Finance And Management Studies, volume 4 (issn: 2644-0490, eissn: 2644-0504,

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Authors: M. S. AVI;

doi: 10.47191/jefms/v4-i8-19

handle: 10278/3742123

INDIRECT COSTS IN THE VALUATION OF INVENTORIES: FROM LAW, ACCOUNTING PRINCIPLES TO CASE LAW DECISIONS

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Abstract

The valuation of inventories is one of the main issues in financial reporting. In particular, the issue of allocation of indirect costs identifies a problem under discussion. This article highlights how in Italy indirect costs are considered in the valuation of inventories by law, accounting standards and case law.

Country

Italy

Related Organizations

Ca Foscari University of Venice
Italy

Keywords

..., inventories, indirect costs, Law, accounting principles

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