Abstract
This article provides a short history of the lower-of-cost-or-market rule.
| Original language | American English |
|---|---|
| Journal | Tax Notes |
| State | Published - Jul 7 1997 |
Keywords
- lower- of-cost-or-market rule
- accounting
Disciplines
- Tax Law
Research output: Contribution to journal › Article › peer-review
This article provides a short history of the lower-of-cost-or-market rule.
| Original language | American English |
|---|---|
| Journal | Tax Notes |
| State | Published - Jul 7 1997 |