Tham khảo Mức thấp của chi phí hoặc giá thị trường

  1. ↑ Parker, R. H. (1965). Lower of Cost and Market in Britain and the United States: An Historical Survey. Abacus, 1(2), 156-172.
  2. 1 2 Wampler, Bruce; Holt, Travis (January 2013)."Valuing Inventory at the Lower of Cost or Market." CPA Journal. 83: 34–9. ISSN 0732-8435
  3. 1 2 Chú thích trống (trợ giúp) 
  4. ↑ FASB Accounting Standards Update, No. 2015-11, July 2015, p. 1.