Selected Problems of Valuation of Self-produced Inventories

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F13%3A%230002068" target="_blank" >RIV/46747885:24310/13:#0002068 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Selected Problems of Valuation of Self-produced Inventories
Original language description
This paper deals with the core problem of any financial accounting system, namely valuation of one kind of assets of a company. Inventories create a significant portion of the assets of manufacturing enterprises. They may be purchased externally or created within a company. It is necessary to devote a special attention to inventories created through the company´s internal activities. The method of their valuation is based on the characteristics of the production process. Simultaneously, the valuation approach must be such as to avoid overvaluation or undervaluation of assets. The selected method of valuation of products does not affect only the value of assets, but it will be significantly reflected by changes of inventories into economic result, and thus into the tax base. Integrally, it will hav an impact on the fundamental financial statements and the related calculations of indicators of financial management. In specific production conditions of a given company, a case study demons
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 11 th international conference Liberec Economic Forum 2013
ISBN
978-80-7372-953-0
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
185-193
Publisher name
Technická univerzita v Liberci
Place of publication
Liberec
Event location
Liberec
Event date
Jan 1, 2013
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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