Research and Analysis on Issued Inventory Valuation Methods of Enterprises

DOI

10.2991/iaw-sc.2013.119How to use a DOI?

Keywords

inventory; valuation method; current situation; suggestions

Abstract

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.

Copyright

© 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/).

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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  -