Varulagervärdering: Hur går stora handelsföretag tillväga när de ska värdera sitt varulager?
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
In commercial firms, the inventory is often the largest and most important entry and to have a
correctly valued inventory is an important prerequisite in the statement of accounts. However,
the inventory is considered to be one of the entries that are most difficult to value among the
companies assets and this is why we have investigated how large commercial firms value
their inventories. We have used relevant theory and conducted a number of interviews with
people who are knowledgeable when it comes to valuation of inventories. Our conclusion is
that commercial firms work in different ways and that there is no general method which is
used by all commercial companies.
Place, publisher, year, edition, pages
2011. , 80 p.
IdentifiersURN: urn:nbn:se:lnu:diva-12696OAI: oai:DiVA.org:lnu-12696DiVA: diva2:424235
UppsokSocial and Behavioural Science, Law