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Lifo conformity - PowerPoint PPT Presentation

Inventories: Measurement

Inventories: Measurement. Learning Objectives 1. Explain the difference between a perpetual inventory system and a periodic inventory system. PERIODIC INVENTORY SYSTEM IS NOT COVERED 2. Explain which physical quantities of goods should be included in inventory.

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776 views • 61 slides

Is it time for accountants to start Learning their I-F-R-S?

Is it time for accountants to start Learning their I-F-R-S?. Don Schwartz, J.D., CPA National University, San Diego CA. U.S. Securities and Exchange Commission. [Release No. 36-7807; File No. S7-22-13]

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347 views • 25 slides

Session 7 Inventories-I

Session 7 Inventories-I. Inventories. Acquisition Carrying Method Cost Flow Assumptions Valuation. Types of Inventories. Merchandise--RM or FG Manufactured--RM, WIP & FG. Acquisition-When?. FOB Risk of loss Consignment. Acquisition-What?. Cost of: manufacturing acquisition

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204 views • 8 slides

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Lifo conformity - PowerPoint PPT Presentation

Inventories: Measurement

Is it time for accountants to start Learning their I-F-R-S?

Session 7 Inventories-I