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stock and work-in-progress stresses
gen.	товары в обороте и переработке (FA 1998, s 42 and ITTOIA 2005, s 25 provide that businesses should recognise GAAP in calculating stock and work-in-progress. Alexander Demidov)
stock and work in progress
gen.	товары в обороте и переработке (International Standard on Auditing (ISA) (UK and Ireland) 501 ‘Audit Evidence – Specific Considerations for Selected Items' includes requirements and application material relating to inventory (stock and work in progress – ‘stocks') and, in particular, obtaining audit evidence by attendance at physical inventory counting (stocktakes). Alexander Demidov)