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