Research on the influence of lower of cost or market value method
application in the inventory accounting
Miwa Y
UKIMACHI
Abstract
The purpose of the this study is to derive the characteristics in relation to the difference of accounting valuation.
First, this study classifies the firms in terms of whether they apply the lower of cost or market method at the apply stage or not. Second, it derives the features of each category by financial data.
Accounting Research Bulletin No. Inventory Pricing : ARB No.
pp. ISSN X
-International Accounting Standards Board: IASB IASB No. Inventory
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-IASB, No. Inventories , IASB, .
JICPA
-ASBJ
-ARB, APB FASB
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