Depending on the accounting system adopted, non-operating events affecting stock (such as thefts, fires or other similar events) might not be specifically recorded when they occur, but considered only indirectly at year-end. As a consequence their influence on income’s determination is subtle and the income statement might become less meaningful. This paper suggests an alternative accounting treatment to overcome these shortcomings.
Le rimanenze di magazzino e le variazioni non gestionali per eventi dannosi: una proposta contabile
SERRA, MILENA
2010-01-01
Abstract
Depending on the accounting system adopted, non-operating events affecting stock (such as thefts, fires or other similar events) might not be specifically recorded when they occur, but considered only indirectly at year-end. As a consequence their influence on income’s determination is subtle and the income statement might become less meaningful. This paper suggests an alternative accounting treatment to overcome these shortcomings.
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