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美国CPA考点：主要库存成本流转假设
既然想要享受成功带来的幸福感，就不要埋怨行动过程中的痛苦与艰难，准备uscpa考试也是如此。小编为大家准备了美国CPA考点：主要库存成本流转假设，一起来学习吧！
Primary inventory cost flow assumptions:
主要库存成本流转假设
Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.
Instructor’s tips:
Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.
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