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This document discusses accounting measurements for inventories, assets, and impairments. It shows that inventories are initially measured at the lower of cost or net realizable value, and subsequently measured at the lower of cost and net realizable value, and are derecognized when disposed. Impairments occur when the carrying amount is not recoverable.
This document discusses accounting measurements for inventories, assets, and impairments. It shows that inventories are initially measured at the lower of cost or net realizable value, and subsequently measured at the lower of cost and net realizable value, and are derecognized when disposed. Impairments occur when the carrying amount is not recoverable.
This document discusses accounting measurements for inventories, assets, and impairments. It shows that inventories are initially measured at the lower of cost or net realizable value, and subsequently measured at the lower of cost and net realizable value, and are derecognized when disposed. Impairments occur when the carrying amount is not recoverable.