books.google.comhttp://books.google.com/books/about/Practical_Applications_of_Accounting_Sta.html?id=q2bN8PtE0qUC&utm_source=gb-gplus-sharePractical Applications of Accounting Standards
JSTOR: The Value of Inventories The Value of Inventories. Kenneth S. Most. Journal of Accounting Research, Vol. 5, No. 1, 39-50. Spring, 1967. The Value of Inventories KENNETH S. MOST* ... links.jstor.org/ sici?sici=0021-8456(196721)5%3A1%3C39%3ATVOI%3E2.0.CO%3B2-8