Модели за оценяване на стоките в предприятията с търговска дейност
Models For Valuation Of Goods In Enterprises With Commercial Activity

Summary/Abstract: The valuation of goods in commercial enterprises is one of the most important tasks. Proper initial, current and subsequent valuation of goods is essential for making adequate accounting and management decisions. The valuation of goods is regulated by AS 2 Accounting for inventories. It determines the procedure for valuation and accounting for inventories in accordance with the historical price (delivery value) model. The historical price of goods can be the acquisition price, the cost price and the fair price. Two models are proposed for the evaluation of goods when they are written off - for current and periodic application of write-off methods. Inventories are shown in the balance sheet according to the net realizable value model. The most common problems in accounting for goods are related to their valuation in acquisition, sale, write-off and impairment. The correct financial result of the enterprise also depends on the correct performance of the assessment. The developed practical examples justify the choice of specific approaches, methods and models for valuation of goods in commercial enterprises.

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