Опубликовано в "Дизайн", язык - English. 1 страниц.
Whether or not a company uses the lower-of-cost-or-market method of valuing inventory is usually disclosed in a footnote to the financial statement.
The two bases of inventory pricing most widely used are cost and lower-of-cost-or-market.
The following principle requires a company to show in its financial statements by means of a footnote or other manner, the inventory costing method used:
An error in determining the cost of the ending inventory of a period generally results in misstated inco Еще
