Consistency (in Inventory Valuation)

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Description

this calls for the use of the same method of inventory pricing from year to year, with full disclosure of the effects of any change in method. Intended to make financial statements comparable.

Concept Prerequisite

Wikipedia Reference

http://en.wikipedia.org/wiki/Inventory valuation

Learning Material

Covered in Topic(s)

 
Inventories & the COGS
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