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All That Glitters is Gold: A Case of Inventory Accounting Policy
內容大綱
The case provides a setting in which students can understand the relationship between inventory valuation, cost of goods sold and the gross margin. The inventory accounting policy choice that a company makes would have a direct impact on the company's profitability and its balance sheet. Changes in accounting policy will impact the current performance as well as the future performance. The company in this case changed its valuation of gold from weighted average method to first-in first-out (FIFO) method. Additionally, the case also analyses the relation between hedge accounting and inventory.