Dragan Vukasovic¹, Semsudin Dzeko¹

¹VUB, Istočno Sarajevo

BALANCING OF STOCKS OF SPORTS EQUIPMENT IN THE INFLATION

BILANSIRANJE ZALIHA SPORTSKE OPREME U INFLACIJI

Sport Mont 2011, VIII(25-26-27), 342-348

Abstract

By inflations of balance paragraph are unrealistic because their value has been undervalued, and the size so is determined balance reserves gets the as product between found amounts and differences between the price on which stock of sports equipment registers and actual prices a day balancings. In this sense irrelevant are discussions about this do need apply the principle of FIRST-IN-FIRST-OUT, LIFO, NIFO, NIFO, or anybody other. Problem appears every time in the same way, those only set up asking the intensity, or size of balance reserve. Reality of balancings of stocks of sports equipment requires that such calculations create only then when compose the summary of assets and liabilities real. This means that balance locations have expressed on market prices which actual same day. However theoretical establishes this theses, they always join with high risks around defining the term of market price a day balancings. In any case there wherein are that possibly, balancing needs carry out in this way, even changes the principle of scope of lower number of locations of base materials which largest Meris have participated in the balance structure.

Keywords

inflation, balancing, reality, reality of summaries of assets and liabilities, stock of sports equipment

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