Research and Analysis on Issued Inventory Valuation Methods of Enterprises
- 10.2991/iaw-sc.2013.119How to use a DOI?
- inventory; valuation method; current situation; suggestions
This paper, based on the issued inventory valuation methods stipulated in current accounting standards of China, analyzes the different effectiveness resulting from the choices of different inventory valuation method. Taking the actual situation of the international and domestic environment into account, and by adopting the method of case analysis and material analysis, this paper puts forward suggestions and advocates the comprehensive learning of different issued inventory valuation methods under the guidelines of different accounting standards, drawing on their advantages so as to develop new issued inventory valuation methods which are more suitable for the future economic situation.
- © 2013, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Shusheng Gu PY - 2013/10 DA - 2013/10 TI - Research and Analysis on Issued Inventory Valuation Methods of Enterprises BT - Proceedings of the 2013 International Academic Workshop on Social Science PB - Atlantis Press SP - 541 EP - 544 SN - 1951-6851 UR - https://doi.org/10.2991/iaw-sc.2013.119 DO - 10.2991/iaw-sc.2013.119 ID - Gu2013/10 ER -