Inventory: write-down reversals (for the CFA Level 1 exam)

Описание: Inventory: write-down reversals (for the CFA Level 1 exam) explores how, under IFRS, a revised estimate or NRV (Net Realisable Value) may result in the reversal of a previously recorded inventory write-down.

This video explores topics covered in Lesson 2, Learning Module 6 of the Financial Statements Analysis section of the 2026 CFA Level 1 Curriculum.

LOS:
describe the measurement of inventory at the lower of cost and net realisable value and its implications for financial statements and ratios

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