Definition:
Tangible components of assets, intended for further resale (including goods for resale being delivered). Goods include own production finished products in sales points of an enterprise, provided such products can be distinguished from purchased products.

Source:

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

High-level terms

• Stocks