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  2. Inventory valuation - Wikipedia

    en.wikipedia.org/wiki/Inventory_valuation

    An inventory valuation allows a company to provide a monetary value for items that make up their inventory. Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements .

  3. Net realizable value - Wikipedia

    en.wikipedia.org/wiki/Net_realizable_value

    Net realizable value (NRV) is a measure of a fixed or current [1] asset's worth when held in inventory, in the field of accounting.NRV is part of the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) that apply to valuing inventory, so as to not overstate or understate the value of inventory goods.

  4. Lower of cost or market - Wikipedia

    en.wikipedia.org/wiki/Lower_of_Cost_or_Market

    If the inventory has decreased in value below historical cost, then its carrying value is reduced and reported on the balance sheet. The criterion for reporting this is the current market value . Any loss resulting from the decline in the value of inventory is charged to " cost of goods sold " (COGS) if non-material, or "loss on the reduction ...

  5. Valuation (finance) - Wikipedia

    en.wikipedia.org/wiki/Valuation_(finance)

    This method estimates the value of an asset based on its expected future cash flows, which are discounted to the present (i.e., the present value). This concept of discounting future money is commonly known as the time value of money. For instance, an asset that matures and pays $1 in one year is worth less than $1 today.

  6. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...

  7. Liquid assets vs. fixed assets: What’s the difference? - AOL

    www.aol.com/finance/liquid-assets-vs-fixed...

    A liquid asset is an economic resource that can be quickly and easily converted into cash. Liquid assets can be sold or exchanged without significantly impacting their value. Examples of liquid ...

  8. Growth vs. value stocks: How to decide which is right for you

    www.aol.com/finance/growth-vs-value-stocks...

    Growth stocks vs. value stocks There are many differences between growth and value stocks . Each of these asset types offers valuable benefits and drawbacks worth carefully considering.

  9. Historical cost - Wikipedia

    en.wikipedia.org/wiki/Historical_cost

    the asset is still held at the end of year 1, when its market value is $120; the company sells the asset in year 2 for $115; At the end year 1 the asset is recorded in the balance sheet at cost of $100. No account is taken of the increase in value from $100 to $120 in year 1. In year 2 the company records a sale of $115.