This study aims to analyze the Case Study of Inventory Method Recognition on Government Accounting Standards in Indonesia and Malaysia. This research data is obtained through literature studies or previously published research. The purpose of this study is to better understand the differences in inventory recognition methods in Government Accounting Standards applied in Indonesia and Malaysia. This research uses a case study approach, the data collection technique used in this study is a library study, and with the analysis techniques used are descriptive analysis techniques. Data analysis is done by collecting, processing and interpreting the data obtained. The results of this study show that there are differences in inventory recognition methods between Indonesia and Malaysia.