Published August 16, 2021
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Indirect Costs in the Valuation of Inventories: From Law, Accounting Principles to Case Law Decisions
Authors/Creators
- 1. Professor in Business Administration Management Department- Ca'Foscari Venezia S. Giobbe – Cannaregio 873- 30121 Venezia (Italy)
Description
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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