procedure lifo co to jest
ABAP definicja LIFO procedure. Co znaczy for balance sheet purposes. LIFO stands for last in, first.
Znaczenie procedure lifo definicja.

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Definicja LIFO procedure

Co znaczy:

A stock valuation procedure for balance sheet purposes. LIFO stands for "last in, first out".

With the LIFO procedure, stocks are valuated separately for an accounting period. As a rule, the accounting period is a fiscal year or a posting period.

If the stock level at the end of an accounting period is higher than at the start of that period, a separate valuation layer is created for the difference.

If the stock level at the end of the accounting period is lower than at the start of the period, existing layers are partly or completely dissolved, starting with the last layer to be created.

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