Lower Cost Or Market (LOCOM/LCM)   Leave a comment

Ceiling = NRV = selling price –estimated cost to complete

Floor = NRV – normal profit

Replacement cost  = harga penggantian

Harga Market = pilih harga tengah antara ceiling, floor dan replacement cost

LOCOM = pilih antara harga Market dan Cost (perhitungan sendiri) yang paling rendah

Posted Februari 9, 2010 by 4n1ef in college, praktikum auditing

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