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Learning Outcome Statements
| 2016 Level II > Study Session 5. FRA: Inventories and Long-Lived Assets > Reading 16. Inventories: Implications for Financial Statements and Ratios |
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| 1. Inventory and changing price levels |
| 2. The LIFO method |
| 3. Inventory method changes |
| 4. Inventory adjustments |
| 5. Financial statement analysis issues |
