Resumen

Through the present work we show, from an accounting and out- of- accounting perspective, the effect that the retail method has on the valuation of stocks in the sector of retael trade, in connection with the weighted average cost method. We have focused the study, from the method of explanatory case, on two spanish companies of the NCEA 5243 "Footweat and leather goods retail," and we hace analyzed, on a national scale, if the valuation of stock by both methods differ. Finally, we present the advantages and disadvantages that arise from the retailers and their usefulnes in the service of companies in the retail sector.

Artículo en inglés