haku: @author Barrack, J. B. / yhteensä: 2
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| Tekijä: | Edwards, J. D. Barrack, J. B. |
| Otsikko: | A new method of inventory accounting. |
| Lehti: | Management Accounting (New York)
1987 : NOV, VOL. 69:5, p. 49-56 |
| Asiasana: | LIFO METHOD ACCOUNTING STANDARDS FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | A survey of last-in first-out and first-in first-out cost strategies, and their evaluation, together with the effects of inflation and whether these should be considered for a financial accounting standard. The authors argue that while FIFO information is adequate for assessing the financial position, liquidity and solvency, LIFO is consistent in ensuring more useful information. Nine brief Tables are given covering market account effects and inventories. |
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