Inflation, one of the most complex and controversial issues of economy, was in some countries and periods what put in danger the development and progress of the economy. Not negligible at all when it comes to its influence upon the financial position and the economic entities high standards, inflation is a problem for accounting. A research regarding inflation influences on accounting involves an analysis of the negative and positive effects of infl ation on the economic items evaluation. In this context, it must be highlighted the limits of using the historical costs and the advantages of using the fair values for evaluation as basis for evaluation. Regarding the property elements, stocks are those that fallow fix assets in term of degree of liquidity. In practice, we often encounter situations when, from a period to another, sensitive growth of stocks prices are registered with considerable influence in terms of resumption of production and future production costs. In the paper it is outlined the inflation’s impact upon the stock evaluation in two different moments: when stocks exit administration and when the financial year closes. The comparative study regarding application the accounting methods a dapted to stock inflation highlights both the advantages and disadvantages of each method. The assessment model of inflation influence on stocks presented in the paper it is being analyzed in conjunction with the stocks speed rotation.