Inventory Cost, LCNRV, and Disclosures

1 / 11
Question

What does net realizable value mean for inventory valuation?

Tap to flip
Answer

Estimated selling price less costs to complete and sell.

Tap to flip back
Question

Why is inventory classification disclosure into raw materials, WIP, and finished goods useful?

Tap to flip
Answer

It shows where inventory is concentrated in the production cycle.

Tap to flip back
Question

When must inventory be written down under the lower of cost and NRV rule?

Tap to flip
Answer

When NRV falls below cost.

Tap to flip back