lower of cost and market rule
- lower of cost and market rule
правило наименьшего
согласно которому запасы оцениваются по наименьшей из двух цен: себестоимости (cost) и продажной (рыночной) цены (market value)
Специализированный англо-русский словарь бухгалтерских терминов.
А. В. Чмель, А. В. Андрюшин.
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