Estimarea S.N.C. 2 „stocurile de mărfuri şi materiale” la capitolul evaluării curente a stocurilor de valori materiale

Abstract

The reforming of the national accounting system accompanied by the adoption of the national accounting standards inclusively the N.S.A.2 „The stocks of goods and stuff“ promoted the implementation of the international evidence rules of the material values stocks. Therefore, it is necessary a profound estimation of the methodological basis of the material values stocks accounting and their current evaluation method