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2 Articles

ASC 330 Inventory Valuation: Write-Downs & Reversals

ASC 330 Inventory Valuation: Write-Downs & Reversals

Explore ASC 330 inventory valuation and write-down mechanics. Understand the lower of cost or NRV rule and why US GAAP strictly prohibits impairment reversals.

2/25/2026• 28 min read
asc 330inventory valuationus gaap
Tariffs and Cost Accounting: Impact on COGS and Pricing

Tariffs and Cost Accounting: Impact on COGS and Pricing

Analyze the impact of tariffs on cost accounting, COGS, and inventory. Learn GAAP treatment, pricing strategies, and financial disclosure requirements.

2/23/2026• 29 min read
cost accountingtariffscogs