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Rationalization of inventory valuation in accounting and accounting (financial) reporting

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The article evaluates the impact of fair value on inventory reporting in agricultural organizations, suggesting improvements.

Fair value assessment of inventories enhances accounting accuracy in organizations, especially in agriculture.
Proposed valuation approach includes qualitative indicators and internal transfer prices for cost allocation.
Accounting standards guide the method of inventory evaluation and impact on financial statements.
Recommendation to account for inflation in evaluating production costs provides a more realistic financial picture.

Dzhikiya et al. (2025) studied this question.

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