Large companies and companies whose securities are listed on an organized securities market apply IFRS 2- Inventories to calculate the value of inventories or costs. Small and medium-sized companies apply HSFI 10 - Inventories to calculate the value of inventories. When procuring inventories of materials, they are recorded at cost, according to the purchase prices of all investments (costs) in the procurement of materials. Material inventory costs may include acquisition costs, conversion costs, and other costs incurred in bringing the inventories to their present location and condition. Purchasing costs include the purchase price (value charged by the supplier), import duties, non-refundable taxes, inventory handling and other costs attributable to the acquisition of the material. Trade discounts (rebates, quantity discounts, etc.) are deducted from purchase costs. Conversion costs - the costs of converting inventories to another quality or production costs are usually related to inventories of work in progress (production in progress) and finished products, and exceptionally to a lesser extent to inventories of materials. Namely, conversion costs include directly related costs to production units such as direct labor and systematically allocated overhead production costs. According to IFRS 2 - Inventories, HSFI 10 - Inventories, inventories procured for special (specific) projects are recorded according to the values of special (specific) identification of their costs. This means that costs are determined specifically for these stocks as they require a separate procurement, financing and storage process and are not normally interchangeable with other types of materials. Other types of inventories that are common and substitutable for some other inventories should be recorded and accounted for: by the FIFO method - "first entry, first exit" or by the weighted average cost of purchase (price) method.