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6.1. Analysis of INVENTORIES - Coggle Diagram
6.1. Analysis of INVENTORIES
Catefories
Raw materials
Work-in-progress
Finished goods
Costing
Capitalized cost
Purchase cost
Conversion cost
Direct cost
Overhead cost
Other cost
Expencses cost
Ab-normal waste
Admin expenses (after production)
Valuation method
Inventory system
Perpetual
Periodic
Requirement
Policy consistency
Change in inventory valuation method
IFRS: Retrospectively all prior statement
GAAP:
Retrospective for change from LIFO to another method
Prospective for change from another method to LIFO
Valuation method
FIFO
Weighted average
Specific identification
LIFO (GAAP only)
coi ở P.31/128 trong vở và P.125-127 trong SLIDE