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| Topic: |
Business
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| Number of pages / Number of words: |
4 / 851 |
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According to the Generally Accepted Accounting Principles (GAAP), both the basis and method used to value inventory should remain consistent year after year and if any changes to the methods occur an explanation should be included in the notes section. According to the notes to the financial statements for Anheuser-Busch Companies (2006, p...
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According to the notes to the financial statements for Anheuser-Busch Companies (2006, p. 48),
“Inventories are valued at the lower of cost or market. The company uses the last-in, first-out method (LIFO) valuation approach to determine cost primarily for domestic production inventories, and uses average cost valuation primarily for international production and retail merchandise inventories...
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