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The presentation requirements for inventory are generally dictated by SEC guidance, while the disclosure requirements are found in both SEC and US GAAP guidance. The extent of disclosure requirements varies depending on the method of accounting for inventory.
Note about ongoing standard setting
The FASB has an active project related to inventory disclosure requirements. Financial statement preparers and other users of this publication are therefore encouraged to monitor the status of the project, and if finalized, evaluate the effective date of the new guidance and the implications on disclosure.

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