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Sales 80 200 40 - PowerPoint PPT Presentation

Chapter 9

Chapter 9. Inventory: Additional Issues. 1. Lower of Cost or NRV. Required by GAAP Inventory must be reported on financial statements at lower of cost or NRV Theory should not report inventory at a value higher than benefits to be received from selling it. 1a. Lower of Cost or NRV.

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Sales 80 200 40 - PowerPoint PPT Presentation

Chapter 9