TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

inventory valuation method [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-12-04

English

Subject field(s)
  • Financial Accounting
  • Inventory and Material Management
DEF

The method used in a company's balance sheet, under current assets, to determine the value of inventories.

OBS

The most widely used method is FIRST IN, FIRST OUT (fifo), which assumes that the items acquired earliest for the inventory are the first used or sold, so that the value of inventory represents the cost of the most recently acquired inventory.

French

Domaine(s)
  • Comptabilité générale
  • Gestion des stocks et du matériel
DEF

Méthodes d'évaluation des stocks. Méthodes qui peuvent être utilisées pour déterminer la valeur à laquelle les stocks figureront dans le bilan d'une entreprise ou d'un organisme.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión de existencias y materiales
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