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Instance of:
http://www.w3.org/2004/02/skos/core#Concept
Subject Field
Subject Field/4026
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Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.-en#Sense
Niederstwertprinzip-de#Sense
Principe de la valeur minimum-fr#Sense
Principio del valore inferiore-it#Sense
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