SUMMARY
In the present paper I intend to approach the evaluation of material current assets at the exit from the heritage, concidering the changes occurred in recent years in the accounting system from Romania and considering the importance that the stocks has on the result of the exercise. Throughout the paper we highlighted the general aspects regarding the stocks, stocks evaluation, and also the advantages and disadvantages in the use of evaluation methods of the stocks at the exit from the patrimony from the Romanian system. Starting from the aspects with general character and in full conformity with International Accounting Standards, we presented calculation methods used in evaluation of stocks at the exit from patrimony.