Wikipedia:Articles for deletion/IFRS, Inventory


 * The following discussion is an archived debate of the proposed deletion of the article below. Please do not modify it. Subsequent comments should be made on the appropriate discussion page (such as the article's talk page or in a deletion review).  No further edits should be made to this page.

The result was   delete. Courcelles 00:48, 1 January 2011 (UTC)

IFRS, Inventory

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I'm not sure what this article is. It appears to be a giant instruction manual on keeping an inventory for your business. It also shows all of the signs of being a WP:COPYVIO, although a brief search didn't reveal the source. Article has no wikilinks and was created in a single edit by a WP:SPA, and it continues to be the only edit by this user. Fails WP:OR and WP:NOTHOWTO. Snotty Wong  prattle 19:28, 17 December 2010 (UTC)
 * Note: This debate has been included in the list of Business-related deletion discussions.  -- • Gene93k (talk) 02:39, 18 December 2010 (UTC)
 * Keep. Needs more context and wikifying but it looks to me to be specific to IAS2 rather than inventories in general. I'm not entirely convinced that it's copyvio; I didn't find any matches when googling, and I doubt that we should delete on the basis of "No idea what it's a copy of, and we haven't found any actual copyvio, but my gut feeling is that it's copied from somewhere...". It certainly needs some work (making the language more professional, rather than using the colloquial "you begin your calculation..." should remove overtones of HOWTO) but I don't think deletion is the best answer. This area is the subject of much coverage by reliable sources in the outside world. bobrayner (talk) 23:24, 18 December 2010 (UTC)

 Please add new comments below this notice. Thanks, Courcelles 00:33, 24 December 2010 (UTC)
 * Relisted to generate a more thorough discussion so a clearer consensus may be reached.


 * strong delete. The essay (a glorified FIFO and LIFO accounting) is absolutely alien to the spirit and word of IFRS; in fact, the four-letter acronym does not appear anywhere apart from title. The essay barely touches a single aspect of IAS2 (the IFRS standard on inventories), and misleads the reader into believing that LIFO is acceptable (or even first choice) in IFRS. In fact, IFRS outlawed LIFO in 2003. If wikipedia (not wikiversity, not wikisource...) ever needs a how-to tutorial on LIFO-FIFO (I doubt it), it belongs to FIFO and LIFO accounting. NVO (talk) 09:08, 24 December 2010 (UTC)
 * Delete I want to start by saying that some of my best friends are accountants, and I have nothing against those kinds of people. Nonetheless this combines a numbing how-to on inventory accounting with shocking and contentious non-consensus-based assertions such as, A repeal of LIFO for taxation purposes could have a devastating impact on the U.S. economy due to the sheer value currently reserved within LIFO inventory. While a global standard of accounting regulations would be beneficial in comparing financial statements across borders, the United States government must weigh the risks involved in completely eliminating the LIFO method of inventory valuation.  Remember, WP:SOAP, even for accountants. EEng (talk) 21:37, 24 December 2010 (UTC)
 * The above discussion is preserved as an archive of the debate. Please do not modify it. Subsequent comments should be made on the appropriate discussion page (such as the article's talk page or in a deletion review). No further edits should be made to this page.