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 (US)
1987 : VOL. 69:5, p. 49-56 |
| Asiasana: | |
| Vapaa asiasana: | INVENTUR, ERFOLGSRECHNUNG |
| Kieli: | eng |
| Tiivistelmä: | Historical costs distort financial statements. The authors recommend a procedure called FIFO/LIFO to minimize that distortion by combining the best attributes of FIFO and of LIFO. Because both are based on historical costs and both are widely used, FIFO/LIFO is capable of being implemented readily. Benefits from improved financial reporting and more credible financial statements should outweigh additional costs. |
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