tailieunhanh - Lecture Intermediate accounting: IFRS edition - Chapter 9: Inventories: additional issues

In this chapter we complete our discussion of inventory measurement by explaining the lower-of-cost-or-market rule used to value inventories. In addition, we investigate inventory estimation techniques, methods of simplifying LIFO, changes in inventory method, and inventory errors. | Lecture Intermediate accounting: IFRS edition - Chapter 9: Inventories: additional issues