Lecture Intermediate accounting (IFRS 2nd edition): Chapter 9 - Kieso, Weygandt, Warfield
Tài Chính - Ngân Hàng,Kế toán - Kiểm toánChapter 9 - Inventories: Additional valuation issues. After completing this chapter you should be able to: Describe and apply the lower-of-cost-or-market rule, explain when companies value inventories at net realizable value, explain when companies use the relative sales value method to value inventories, discuss accounting issues related to purchase commitments.
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Lecture Intermediate accounting (IFRS 2nd edition): Chapter 9 - Kieso, Weygandt, Warfield