⏳️Inventory Valuation Simplified: Why CA Students Say 'Lower of Cost or NRV🔥#ca #accounting

Understand the concept of "Cost or Net Realisable Value (NRV), whichever is lower" in less than a minute! This principle is crucial for CA Intermediate, B.Com, and accounting students. Learn why inventory is valued conservatively and how it reflects true financial position. Perfect for quick revision before
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