In joint products and by products chapter,when both sale value at split off point and sale value after further processing are given,for calculating NRV which is to be used??

Aayan · 9 Aug 2026

No always take sales value after further processing. That's how you calculate NRV. Because NRV represents the net amount that is realized from the product itself so taking sales value at split off point won't be correct. Sales value at split off point just tells us the worth of product before and after processing, and does not lead us to calculate the NRV.