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- W73183724 abstract "A roadblock exists between International Financial Reporting Standards, (IFRS) and United States Generally Accepted Accounting Standards, (US GAAP) in the area of acceptable methods of inventory valuation. IFRS recognizes the First In First Out Method, FIFO, and the Weighted Average Method of Inventory Valuation as acceptable methods of inventory valuation. It does not recognize or allow the Last In First Out Method of Inventory Valuation, LIFO, as currently used in the United States. Canceling LIFO would require most large US companies to pay excessive amounts of additional income tax to the Internal Revenue Service, IRS. In order for the United States to adopt IFRS Accounting Standards, the elimination of LIFO would have to occur." @default.
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- W73183724 date "2010-01-01" @default.
- W73183724 modified "2023-10-03" @default.
- W73183724 title "A ROADBLOCK TO US ADOPTION OF IFRS IS LIFO INVENTORY VALUATION" @default.
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