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	STUDIA OECONOMICA - Issue no. 1 / 2001

	Article:	HARMONISED OF THE ROMANIAN ACCOUNTING SYSTEM WITH THE INTERNATIONAL ACCOUNTING STANDARDS. INVENTORIES. Authors: DUMITRU MATIŞ.


	Abstract: Harmonised of the Romanian Accounting System with the International Accounting Standards. Inventories (IAS 2). The accounting treatment of inventories under the historical cost system is prescribed. The primary issue is the calculation of the cost of inventory, which is to be reorganised as an asset and carried forward until the related revenues are realised (the matching concept).




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