" avg price is not multi-company ready  "

Is OpenERP accounting itself is?
This is another related bug, but not in this bugs's scope.

"current avg price can not be used to compute historical stock values (but is 
currently done in OpenERP)"
Agree it can not be used. Therefore you added  nice fields in stock.move object 
"move_value_cost" and "move_value_sale"
For those purposes.

"I even would assume it's against the law in Austria to use an higher
current avg price for stock evaluation at time of refund"

Maybe. I do not insist that my proposal is right. What I wanted to say
that AVG price itself should not be recalculated on any refunds.

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Indian Team, which is subscribed to OpenERP Addons.
https://bugs.launchpad.net/bugs/610738

Title:
  [Trunk/7.0/6.0/5.0] return products to supplier does not update price
  average

Status in OpenERP Addons (modules):
  Confirmed

Bug description:
  
  When returning products to a supplier, the average standard price should be 
updated using the price of the packing list which is returned.

  For example :
  1- We have 10 products with average price = 100
  2- We receive 5 products with price = 80 --> average price is calculated as 
(10*100+5*80)/(10+5) = 93,33
  3- We return 3 products from the last packing list (the one where products 
cost 80)
  The new average price should be 
  (93,33*15 - 3*80)/(15-3)=96,67

  If the return is made directly from the stock and does not concern any
  incoming packing list, we do not update the average price.

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