Abstract :
Inventories are one of the most important financial reporting items in the determination of income subject to income tax. In this article we analyse the various cases in which the inventories present in the company do not correspond to the inventories recorded in the books. In particular we focus on the hypothesis of inventories not found in the company. In the following pages, the potential causes of this hypothesis and the consequences of such a situation will be explained.
Keyword :
inventories, financial reporting, tax