- CFA Exams
- CFA Level I Exam
- Topic 4. Financial Statement Analysis
- Learning Module 6. Analysis of Inventories
- Subject 1. Inventory Valuation
CFA Practice Question
Which inventory accounting method usually gives a valuation of inventory that is closest to its economic value?
B. LIFO
C. Average cost method
A. FIFO
B. LIFO
C. Average cost method
Correct Answer: A
Since FIFO leaves the most recently purchased goods in inventory, the valuation will usually be the closest to current values.
User Contributed Comments 2
User | Comment |
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vatsal92 | You have to assume that inventory here means closing stock. |
Inaganti6 | @vatsal92 good observation. |