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  • All fields: Accounting Historians Journal, 1982, Vol. 9, no. 1, pp. 001-023
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    • History of LIFO

    • History of LIFO
    • Inventories -- History;Taxation -- United States -- History
    • The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO...

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