chap004 Analyzing Investing Activities(财务报表分析台湾中兴大学).pptVIP

Analyzing Investing Activities Inventories Inventories When a unit is sold, the average cost of each unit in inventory is assigned to cost of goods sold. A company is required to use the same accounting methods from period to period. A change is only acceptable when it improves financial reporting. Inventory must be reported at market value when market is lower than cost. Compute LCM for individual items, inventory groups, and overall inventory. Derivative Securities Derivative Securities Derivative Securities Derivative Securities Derivative Securities Derivative Securities Long-Lived