Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative. (Angleško)

Področje: Accounting


Nemško: Niederstwertprinzip
Francosko: principe de la valeur minimum
Italijansko: principio del valore inferiore



Vir: IATE - European Union, 2016

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