Last-In, First-Out Method in Accounting

DOI

Bibliographic Information

Other Title
  • 会計学における後入先出法

Abstract

<p>This research is a study of the theory of the LIFO method: the rapid inflation in the second half of 2022 is a change in the economic environment that the world and Japanese economies have never faced before. We examine the role of the LIFO method in accounting by considering the historical background of the significance of the revenue-cost perspective in accounting during the period of economic stagnation and rapid price increases in 2022, and by considering the academic theories of the LIFO method that were born in the United States during the period of rapid price fluctuations around World War I.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390861228326702464
  • DOI
    10.11287/jmda.23.56
  • ISSN
    18824544
    18834930
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

Report a problem

Back to top