Valuation of Work-in-Process and Finished Goods Inventories According to the International Accounting Standard 2 (IAS 2)

Zalihe spadaju u najdelikatnije pozicije u bilanci, te se zbog toga njima posvecuje velika pažnja u iskazivanju. Razlog je velika lepeza mogucnosti utjecaja na poslovni rezultat koje nude razliciti pristupi vrednovanja zaliha proizvodnje i gotovih proizvoda. U slucaju kada su zalihe proizvodnje i gotovih proizvoda znacajna i promjenjiva pozicija u bilanci od kljucne je važnosti odabir metoda njihova vrednovanja kao osnova za daljnje informacije na temelju kojih ce se donositi poslovne odluke. Kod proizvodackih poduzeca pri razgranicenju troškova menadžment treba uvažiti nacela MRS-a 2.Inventories are among the most sensitive items on the balance sheet and that is why special attention is given to their reporting. The reason for this is the vast array of possibilities to influence the business result provided by various approaches to the valuation of work-in-process and finished goods inventories. In cases where work-in-process and finished goods inventories are significant and variable items on the balance sheet, the choice of valuation method as the basis for further information based on which future business decisions will be made is of key importance. When defining costs, the management of manufacturing companies should take into account the principles of the International Accounting Standard 2