Inventory Pricing in the Grain Industry |
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Contents
Chapter | 1 |
Accounting Principles for Inventory Valuation | 38 |
Methodology | 51 |
Copyright | |
15 other sections not shown
Common terms and phrases
Accounting Trends adjusted to market agribusiness AICPA Board of Trade bushels call option cash positions Certified Public Accountants changes Chapter characteristics Chicago Board closed futures commodity futures companies indicated companies interviewed corn futures current study delivery months determined elevator example Exhibit family flour FASB FIFO flour inventories flour millers futures market futures position futures price gain or loss gains and losses grain and grain-product grain industry grain inventories grain-merchandising companies grain-product inventories hedged inventories Hedging Policies hedging-procedure method included income inven inventory pricing inventory valuation Inventory-Pricing Methods inventory-valuation LIFO losses on open margin deposits Market-Determination Methods method of inventory millfeed Minneapolis Grain Exchange net realizable value offset open cash open contracts open futures contracts operations option panies priced at market processing put option quality factors recognized reported in Table responses sales contract selling soybean meal soybean oil soybean processors unhedged unrealized gains wet-corn milling wheat Yes Yes Yes