The term ‘net realizable value’ (NRV) refers to the net amount that a company expects to realize from the sale of inventory.
The term ‘net realizable value’ (NRV) refers to the net amount that a company expects to realize from the sale of inventory.
A.正确
B.错误
正确答案：正确
Tag：中国会计准则全英文
时间：2022-01-04 19:54:52
- 上一篇：The accounting treatment of inventories are quite similar under CAS 1 and IAS 2. Both standards account for inventory acquisitions at historical cost and evaluate inventory for fair value subsequent to acquisition.
- 下一篇：Under CAS 1, a company should abandon the historical cost principle when the future utility of the inventory item falls below its original cost.