English to Polish Bus/Financial Accounting

Corporate accounting manual
Instruction for balance sheet
Valuation

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Valuation allowances on inventories

It is also necessary to check whether any impairment of inventories should be allowed for because they are surplus or obsolete or if their quality is impaired. Valuation allowances due to obsolescence or surplus stocks should be calculated using the “allowance for inventory range” method.

Average inventories are calculated by referring to the respective stocks at month’s end for the past fiscal year.


Important: If articles have been added to inventories in the 12 months prior to closing, they should not be allowed for regardless of the imputed inventory range