美國(guó)CPA考點(diǎn)：主要庫存成本流轉(zhuǎn)假設(shè)

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來源: 正保會(huì)計(jì)網(wǎng)校編輯：00LilGhost 2019/10/17 11:28:56　字體：大小

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美國(guó)CPA考點(diǎn)：主要庫存成本流轉(zhuǎn)假設(shè)

Primary inventory cost flow assumptions:

主要庫存成本流轉(zhuǎn)假設(shè)

Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.

Instructor’s tips:

Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.

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