TFL Vsebine / Revija SIR*IUS

Inventory valuation systems in Slovene Accounting Standards – two versions of weighted average cost inventory valuation method

V prispevku naprej primerjamo zapise o metodah za spremljanje gibanja zalog v novih (2016) in starih (2006) SRS-jih, da pokažemo, da so v novih natančneje in nedvoumneje opredeljene dosedanje možnosti izbire med metodo FIFO in metodo tehtanih povprečnih cen, vsebinsko pa ni nobene spremembe. Ker je metoda tehtanih povprečnih cen možna v dveh različicah in se v praksi in nekaterih strokovnih krogih v zvezi s tehtanimi povprečnimi cenami postavljajo vprašanja, v prispevku še ponazarjamo obe možni različici te metode in njuno uporabnost.

The article first compares texts on inventory valuation systems in the new (2016) and old (2006) Slovene Accounting Standards, to show that, in the new standards, the existing choice between the FIFO method and the weighted average prices/cost method is just defined more accurately and unambiguously. Otherwise, there are no substantive changes. Since there are two versions of the weighted average cost method, and some questions have been raised in practice and in some professional circles regarding this method, the authors present the two possible versions of this method and their applicability.