Wybór metod wyceny zapasów w polityce bilansowej
The choice of inventories valuation methods in accounting policy

Summary/Abstract: The Accounting Act creates a possibility of choice in the area related to the recording and measurement of tangible current assets. The choice of the principles to be followed is among the material instruments of accounting policy. Inventories might be valued at the cost of purchase, the cost of acquisition, the net selling price, or the cost of manufacture. The choice of valuation rules depends on whether the valuation is made at the balance sheet date or before it.

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