Varulagervärdering : Hur går stora handelsföretag tillväga när de ska värdera sitt varulager?
Sammanfattning: 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.
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