From SAS 4:

Prevrednotenje zalog je sprememba njihove knjigovodske vrednosti. Opravi se lahko na koncu poslovnega leta ali med njim.

The revaluation of stock changes its bookkeeping value. It is done at the end of the fiscal year or during the fiscal year.

Zaloge se zaradi okrepitve praviloma ne prevrednotujejo.

Inventories are usually not revalued due to an increase in value.

Zaloge se zaradi oslabitve prevrednotujejo, če knjigovodska vrednost, vključno s tisto po zadnjih dejanskih nabavnih cenah oziroma stroškovnih cenah, presega njihovo tržno vrednost

Inventories are revalued due to a decrease in value if the book value if the book value, including the most recent value by purchase price or costs exceeds their market value.

If the carrying amount, including the amount stated at the latest acual costs of purchase or at cost prices, exceeds their net realisable value, they must be written down to their net realisable value.

General Functions:

• Stock

Related Topics:

• Vrednotenje blaga po povprečnih cena Valuating Goods by Average Price
• Vrednotenje blaga po LIFO metod Valuating Goods Using the LIFO Method
• Vrednotenje blaga po FIFO metod Valuationg Goods Using the FIFO Method
• Knjiženje zaloge po stalnih cena Valuating Goods by Fixed Price
• Knjiženje zaloge po maloprodajni cen Posting Stock by Retail Price