inventory write-down
Quelle: https://www.ifrs.org/issued-standards/list-of-standards/ias-2-inventories/
Inventory write-down is the deliberate reduction of the carrying amount of inventory in the books when its value falls below cost due to factors such as obsolescence, deterioration, damage, spoilage, or a decline in market prices, resulting in a lower recorded value in the balance sheet.
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