1.背景導(dǎo)入
LIFO reserve作為CFA二級(jí)的重要內(nèi)容，長(zhǎng)久以來就是考察Inventory時(shí)的重點(diǎn)，自今年以來又有想一級(jí)演變的趨勢(shì)，2016年CFA一級(jí)考綱已經(jīng)明確規(guī)定將CFA二級(jí)的Inventory內(nèi)容全面挪至一級(jí)。由此，LIFO reserve在CFA一級(jí)中的重要性不言而喻。
2.相關(guān)CFA知識(shí)點(diǎn)
2.1.LIFO reserve
lThe difference between the reported LIFO inventory carrying amount and the inventory amount that would have been reported if the FIFO method had been used.
lLIFO reserve = FIFO inventory - LIFO inventory2.2.LIFO to FIFO Conversion
lINVF = INVL + LIFO reserve
lCOGSF = COGSL - △ LIFO reserve