In this study, the Ohlson model as a model basis to discuss the impact on the enterprise value in different ways around the new Taiwan’s Financial Accounting Standard No. 10 for loss on inventories. The empirical results show that the book value per share and abnormal earnings per share have explanatory power of the enterprise value; the impact of loss on inventories to enterprise value though not significant but still the same as the expected direction; before the amendments and the revised both book value per share and abnormal earnings per share have explanatory power, and revised book value per share and abnormal earnings per share more deeply explanatory power to enterprise value. From this study I found that the change in the way of inventory evaluation in new Taiwan’s Financial Accounting Standard No. 10 will not impact on the enterprise value.