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Keywords: German GAAP
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2020) 35 (3): 57–67.
Published: 01 August 2020
... standards. The first module involves accounting for raw materials inventories for an international chemical company according to U.S. and German GAAP. An optional extension addresses the IFRS inventory measurement requirements. In the second module, the inventory measurement issues are extended to semi...