Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/217853 
Year of Publication: 
1984
Citation: 
[Journal:] South African Journal of Business Management [ISSN:] 2078-5976 [Volume:] 15 [Issue:] 2 [Publisher:] African Online Scientific Information Systems (AOSIS) [Place:] Cape Town [Year:] 1984 [Pages:] 71-79
Publisher: 
African Online Scientific Information Systems (AOSIS), Cape Town
Abstract: 
A number of South African companies have, in recent years, changed their method of inventory valuation to the last in, first out (LIFO) technique. The implications of such a change go far beyond merely reducing reported earnings and inventory levels. This article examines the effect of LIFO on some key financial variables of companies. It also considers the extent to which listed companies in South Africa have communicated with the market in order to ensure that the perceptions of such interested parties as shareholders, lenders and analysts are not distorted by the differing methods of accounting.
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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