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For example, if a storm damages a car that cost an automobile dealer $25,000, and if the car can now be sold for no more than $23,000. Then the value of the car must be reported at $23,000. This decrease in the value of inventory is recognized by debiting the loss on inventory write-down account, ... Accounting Principles II...
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www.cliffsnotes.com/WileyCDA/CliffsReviewTopic/The-Valu...
www.cliffsnotes.com/WileyCDA/CliffsReviewTopic/The-Valuation-of-Merchandise.topicArticleId-21081,articleId-21067.html
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･ This site is very very good and every question is explained in detail. ･ Mr.Chile George Mason University on June 11th, 2008 9:16 pm You know i find this site very helpful. to ... ･ sushant sarkar on July 11th, 2008 8:26 am tell me abot j...
http://blog.accountingcoach.com/inventory-write-down/
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The method of accounting for inventory losses and similar write-downs is an indication of how conservative or aggressive the management is, and whether the company managers are stockholder-oriented.
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www.numeraire.com/value_board/messages/44.html
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Topic: Inventory write down ... Many CEO's of companies put their job on the line when they bend accounting rules. Cisco is not being punished for manipulating their inventory, and yet the company can benefit later in the future.
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faculty.deanza.edu/kwakchris/discuss/msgReader$285?mode...
faculty.deanza.edu/kwakchris/discuss/msgReader$285?mode=day
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Definition of inventory write-down ... A business compares the recorded cost of products held in inventory against the sales value of the products. Based on the lower-of-cost-or-market rule, an entry is made to record the inventory write-down as an expense.
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www.finance-lib.com/financial-term-inventory-write-down...
www.finance-lib.com/financial-term-inventory-write-down.html
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Different accounting policies for inventory ... If inventory write-down provisions are required, the charge against profits will be higher because of the inclusion of salary costs.
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www.osi.hu/cpd/policyresources/fmbp/chapter_04_page2_fm...
www.osi.hu/cpd/policyresources/fmbp/chapter_04_page2_fmbp.html
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Digital video recorder (DVR) supplier TiVo posted a net loss of $17.7 million in its fiscal second quarter of 2007, a wider loss than previously forecasted and which the company attributed to an inventory write-off. ... The company’s loss before accounting for interest, taxes, depreciation and amortization (EBITDA)
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www.broadcastingcable.com/article/CA6473318.html
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projected timing, results, costs, charges and expenditures related to facility dispositions, shutdowns and consolidations; expected inventory write-downs, inventory values or inventory reductions; expectations for company ... As a result, it will be writing down the value of its inventory by approximately $100 million...
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www.pr-inside.com/worthington-industries-announces-inve...
www.pr-inside.com/worthington-industries-announces-inventory-r948916.htm
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A substantial portion of the managerial accounting chapters of this book deal with issues relating to accounting for costs of manufactured inventory. For now, we will focus on general principles of inventory accounting that are applicable to most all enterprises.
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www.principlesofaccounting.com/chapter%208.htm
www.principlesofaccounting.com/chapter%208.htm
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