CFA Level 1 Video: FRA: Inventories
Автор: FinTree
Загружено: 2012-11-05
Просмотров: 6013
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We love what we do, and we make awesome video lectures for CFA and FRM exams. Our Video Lectures are comprehensive, easy to understand and most importantly, fun to study with!
This Video lecture was recorded by our Lead Trainer for CFA, Mr. Utkarsh Jain, during one of his live Session in Pune (India).
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This Video lecture was recorded by Mr. Utkarsh Jain, during his live CFA Level I Classes in Pune (India). This video lecture covers following key area's:
1. Costs included in inventories and costs recognized as expenses in the period in which they are incurred.
2. Different inventory valuation methods (cost formulas).
3. Cost of sales and ending inventory using different inventory valuation methods.
4. The effect of the inventory valuation method choice on gross profit.
5. Cost of sales, gross profit, and ending inventory using perpetual and periodic inventory systems.
6. Cost of sales, ending inventory, and gross profit using different inventory valuation methods.
7. The measurement of inventory at the lower of cost and net realizable value.
8. The financial statement presentation of and disclosures relating to inventories.
9. Ratios used to evaluate inventory management.
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