inventory cost methods

inventory cost methods

1. the purpose of these methods

2. specific identification

   • determining which,reflect
   • most accurate, but

3. moving average

   • assumes , measured,average
   • perpetual only
   • requires new,after

4. weighted average

   • periodic only
   • average at

5. first in first out

   • acquired,considered
   • measurement is same whether
   • advantage ,replacement

6. last in first out

   • newest sold,remain oldest
   • results different value

7. measurment in fin

   • Gaap
     • at lower
     • must be written down to, loss
     • market value=middel of
       • nrv=selling prices-selling cost
       • current replacement cost
       • floor=nrv-profit margin
     • reversals
   • ifrs
     • lower,cost ,nrv
     • write down and reversal,profit or loss
     • reversed but not above

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