個別法とは、棚卸資産の評価方法の一つで、取得原価の異なる棚卸資産を区別して記録し、その個々の実際原価によって期末棚卸資産の価額を算定する方法をいいます。
個別法は、個別性が強い棚卸資産の評価に適した方法です。
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