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Which Statement Is False Regarding the Lower-Of-Cost-Or-Market (LCM) Method of Inventory

Question 8

Multiple Choice

Which statement is false regarding the lower-of-cost-or-market (LCM) method of inventory?


A) LCM is an example of the revenue recognition principle.
B) Market is defined as current replacement cost, not selling price.
C) LCM is an example of an accounting concept of conservatism.
D) Inventory is written down to its market value in the period in which the price decline occurs.

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