Volume -14 | Issue -5
Volume -14 | Issue -5
Volume -14 | Issue -5
Volume -14 | Issue -5
Volume -14 | Issue -5
The growing acceptance of International Financial Reporting Standards (IFRS) as the basis for financial reporting represents a fundamental change for the accounting profession. The purpose of this study is to divulge the existing features of inventory accounting in accordance with IFRS standards. The study, based on a literature review and analysis of standards, develops a theoretical framework aimed at facilitating the understanding of the inventory accounting process and the choice of a method for their evaluation.