'Lifo inventory' diaporamas de présentation

Inventories: Measurement

Inventories: Measurement. Learning Objectives 1. Explain the difference between a perpetual inventory system and a periodic inventory system. PERIODIC INVENTORY SYSTEM IS NOT COVERED 2. Explain which physical quantities of goods should be included in inventory.

774 views • 61 slides

Update on US GAAP/IFRS Convergence

Update on US GAAP/IFRS Convergence. New England Regional Council Fall Conference. The Need for Convergence. Net Income Calculations. Around the World. Australia $225,000 Germany $10,000. United States $20,000 United Kingdom $250,000. Current Status of IFRS Adoption.

649 views • 43 slides

CHAPTER 9 INVENTORIES

CHAPTER 9 INVENTORIES. Roadmap. Components of inventories Two inventory system Allocate Fixed Overhead costs: variable costing vs. absorption costing Three cost flow assumptions LIFO reserve and LIFO liquidations Adjusting FIFO Lower of cost or market Dollar value of LIFO.

568 views • 36 slides

CHAPTER 9 INVENTORIES

CHAPTER 9 INVENTORIES. Roadmap. Components of inventories Two inventory system Allocate Fixed Overhead costs: variable costing vs. absorption costing Three cost flow assumptions LIFO reserve and LIFO liquidations Adjusting FIFO Lower of cost or market Dollar value of LIFO.

367 views • 36 slides

Chapter 16

Chapter 16. RETAIL MANAGEMENT: A STRATEGIC APPROACH, 9th Edition. Financial Merchandise Management. BERMAN EVANS. Chapter Objectives. To describe the major aspects of financial merchandise planning and management To explain the cost and retail methods of accounting

568 views • 31 slides

Chapter 16

Chapter 16. RETAIL MANAGEMENT: A STRATEGIC APPROACH, 9th Edition. Financial Merchandise Management. BERMAN EVANS. Chapter Objectives. To describe the major aspects of financial merchandise planning and management To explain the cost and retail methods of accounting

566 views • 31 slides

April 2010 Katherine Schipper, Duke University

How Might US Adoption of IFRS Affect Quantitative Models used by Financial Analysts? 2010 CARE Conference. April 2010 Katherine Schipper, Duke University. 1. Overview. Process issues Current status of International Financial Reporting Standards (IFRS) use in the US and elsewhere

379 views • 26 slides

CHAPTER 15

CHAPTER 15. GOING INTERNATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS. FOCUS OF CHAPTER 15. Globalization of Business: Ways to Export Ways to Manufacture Overseas Reasons for Manufacturing Overseas International Accounting Standards: The Diversity of Worldwide GAAP

282 views • 16 slides

EXPLAIN ABOUT GENERAL MOTORS / TUTORIALOUTLETDOTCOM

42 views • 3 slides