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IESE (España)
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Accounting for Inventories
Badia, Marc; Peñalva, FernandoTechnical Note CN-234-EAccounting and ControlInventories are among the basic investments a business needs to undertake. Companies that sell tangible products ordinarily need to keep some units in store to fulfill customers' orders. These units will be sold at a price higher than the original purchase or production cost, generating a profit. Obviously, financial accounting should reflect such a crucial economic activity. This note explains how to recognize and value inventories in commercia...Starting at €8.20