Definition Système dans lequel la comptabilisation d'un élément du stock se fait sur la base du prix du dernier élément entré en stock Reference ---
Comment "SYN/ANT: ""Arrêté du 18 février 1987 relatif à l'enrichissement du vocabulaire économique et financier"" has the French abbreviation DEPS;CONTEXT: Accountancy, stock management"
Definition technique used in the valuation of inventory on hand at the end of a period and the cost of goods sold during that period, based on the assumption that goods which made their way to inventory (after purchase, manufacture etc.) later are sold first and those which are manufactured or acquired early are sold last Reference "COM-EN, based on:Accounting Explained > Home > Financial Accounting > Inventories > LIFO Method. http://accountingexplained.com/financial/inventories/lifo-method [16.10.2013]"
Comment Thus LIFO assigns the cost of newer inventory to cost of goods sold and cost of older inventory to ending inventory account.
Definition méthode d'évaluation des stocks qui consiste à multiplier le nombre d'unités détenues par le prix des unités les plus récemment acquises Reference Kissas,C.,Termin.des marchés financiers,1990
Definition The assumption that the items of inventory which were purchased or produced last are sold first, and consequently the items remaining in inventory at the end of the period are those first purchased or produced. Reference IASCF, Key term list
ECONOMICS · BUSINESS AND COMPETITION|business organisation
Definition 1) Système dans lequel la comptabilisation d'un élément de stock consommé se fait sur la base du prix du premier élément identique entré en stock 2) The assumption that the items of inventory which were purchased first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. Reference ---
Comment MISC: English source document has F abbreviation PEPS
Definition système dans lequel la comptabilisation d'un élément de stock consommé se fait sur la base du prix du premier élément identique entré en stock. Reference (3) Arrêté du 18.2.87, JORF 2.4.87
Definition Prioritätsprinzip der Warteschlangentheorie, nach dem zuerst ankommende Transaktionen zuerst bedient werden Reference "Gabler Wirtschaftslexikon, s. v. ""Fifo"", Online-Ausgabe, http://wirtschaftslexikon.gabler.de/Definition/fifo.html (30.5.2012)"