Reynolds Number
The assumption of inviscid flow is generally valid where viscous forces are small in comparison to inertial forces. Such flow situations can be identified as flows with a Reynolds number much greater than one. The assumption that viscous forces are negligible can be used to simplify the Navier-Stokes solution to the Euler equations.
The Euler equation governing inviscid flow is:
which is admittedly the Newton's second law applied on a flowing infinitesimal volume element. In the steady-state case, combined with the continuity equation of mass, can be solved using potential flow theory.
Read more about this topic: Inviscid Flow
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