首页 › 答案 › 题库 › 慕课 › 未分类

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

标签：中国会计准则全英文

上一条：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.

下一条：Under CAS 1, a company should abandon the historical cost principle when the future utility of the inventory item falls below its original cost.