返回列表 发帖

Revaluations under US GAAP

Hi all,

Quick Q. Does USGAAP allow revaluation of inventories? I know it does not allow impairment reversal (while IFRS does) but how about inventories?

US GAAP Lower of cost or Market, IFRS Net realizable value....essentially the samething

TOP

cheers chung

TOP

返回列表