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.
Indirect costs in the Valuation of Inventories: from Law, Accounting principles to Case Law decision
M. S. AVI
2021-01-01
Abstract
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.
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