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Basic Question 21 of 26

Which principle of accounting requires the use of a single inventory method and also assumes that a change to another inventory method should be made only after careful analysis and evaluation?

A. Consistency
B. Realization
C. Full-disclosure

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I used your notes and passed ... highly recommended!
Lauren

Lauren

Learning Outcome Statements

describe the measurement of inventory at the lower of cost and net realisable value and its implications for financial statements and ratios

CFA® 2025 Level I Curriculum, Volume 2, Module 6.