La Selección del Método de Valoración de Inventarios, su Impacto en la Rentabilidad y Posición Financiera de la Empresa, y por qué la Eliminación del Método LIFO con la Aplicación de las NIIF
Year: 2025
Type: article
Abstract: In different industries and commercial companies, an inventory valuation method is adopted without considering the impact it has on the company's values, both in its income statement and in its financial position statement, therefore, this article aims to describe what is the impact of the application of inventory valuation methods to know the different effects they have on the economic and financial position of the company that applies them, for this we will use computer simulations as well as participatory research through the author's experience in professional practice for more than 20 years. Through this we can find that depending on the market conditions, the FIFO method will give a more conservative economic position and a financial position with greater coverage, the Average method will leave an economic and financial position on average of the market as opposed to the LIFO method that would degrade the information objectives of the international standard of financial standards. Finally, we will conclude by emphasizing the importance of the analysis of the inventories valuation method before its implementation so that it is in accordance with the economic reality of the company and the market, respecting the IFRS financial information standards standard.
Source: Revista Élite.
Author: Patricio Oswaldo Monteros Olmedo
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408927468