個案資料
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LIFO or FIFO? That Is the Question
內容大綱
Excerpts from annual reports of Blount, Inc., Penn Central Corp., and Quaker Oats. Shows changes in inventory valuation from FIFO to LIFO and LIFO to FIFO. Intended to promote a discussion of assumed cost flows through inventory accounts, accounting method changes, the role of auditors, and financial reporting strategy.