Lagervärderingsmetod

Lagervärderingsmetod refers to the accounting methods used to determine the monetary value of a company's inventory. These methods are crucial for accurately reporting a company's cost of goods sold (COGS) and its ending inventory value on the balance sheet. The choice of method can significantly impact a company's reported profitability and tax liability, especially in periods of fluctuating inventory costs.

Several common lagervärderingsmetoder exist. The first-in, first-out (FIFO) method assumes that the first inventory items purchased are the first ones sold. This generally results in the ending inventory being valued at the most recently incurred costs. The last-in, first-out (LIFO) method, conversely, assumes that the last inventory items purchased are the first ones sold. This means the ending inventory is valued at the oldest costs. However, LIFO is not permitted under International Financial Reporting Standards (IFRS). A weighted-average cost method calculates an average cost for all inventory items and uses this average to value both COGS and ending inventory. Specific identification is another method where the cost of each individual inventory item is tracked and matched to its sale, typically used for unique or high-value items.

The selection of a lagervärderingsmetod should be consistent from one accounting period to the next to ensure comparability of financial statements. Changes in method are permissible but require disclosure and justification. The chosen method must accurately reflect the physical flow of inventory as closely as possible, although this is not always strictly adhered to. Regulatory bodies and accounting standards provide guidelines for the appropriate application of these methods.