在考试的时候需要写出什么是indicator。💡 其次,inventory should be valued at the lower of cost and NRV。如果cost (carrying amount) > NRV,应该减值。💡 最后就是关于存货减值的reversal,在考试的时候会考reversal的金额不能超过减值的金额,这一点。希望这些内容对大家有帮助,记得多做练习哦!💪0 0 发表...
in the process of production for the sale尤其指制造业,比如说Toyota这个公司制造汽车要用的钢材就是它的inventory 制作什么/提供某种服务需要的耗材。比如维修公司用于维修的维修液。 (二)inventory的初始计量 一句话:lower of initial cost and NRV 其中cost包括 cost of purchase, cost of conversion, other cos...
2. The production of whisky involves the distilling of aged whisky in a cask prior to bottling (PWC, pg 20015). Can storage cost be included in the cost of inventory ? 3. A car distributor values its items of inventory at the year end. Rebates are only received from the car manufacture...
我们可以回忆一下之前介绍过的国际会计准则第2号存货 (IAS 2Inventory)中关于存货的计量:“将成本(Cost)和可实现价值(Net Realisable Value)进行比较,选择较低者作为存货的账面价值。当可实现价值低于成本时,很明显地无法实现利润,那么企业就需要将这部分差价作为损失记录在财务报表中,存货的价值便以可实现价值为依据...
inventoryrecognitioncostpurchasetradeproductionSummary This chapter describes IAS 2 inventories presentation and recognition. At recognition, inventories are measured at cost, which comprises all costs of purchase, costs of conversion, and other costs incurred in bringing the inventories to their present ...
of the Historical Cost System (originally issued in October 1975). The Standing Interpretations Committee developed SIC-1 Consistency—Different Cost Formulas for Inventories , which was issued in December 1997. Limited amendments to IAS 2 were made in 1999 and 2000. In April 2001 the International...
均法Netrealizablevalue(NRV)可变现净值Costofgoodssold销货成本 InventorydefinitionbyIAS2① Inventoriesaretheassets②whichshownbelowintheordinarycourseofbusiness:Heldforsale(finishedgoods)Intheproductionprocessforsale(work inprocess)Materialsorsupplies③tobeconsumed intheproductionprocess(raw...
IAS2regulatethereareseveralcostshouldbeincludedinthecostofinventory:Costsofpurchase(incl.taxes,transport,andhandlingcost)lesstradediscountsreceived.Costsofconvention(incl.fixedandvariablemanufacturingoverheads).Othercostsincurredinbringingtheinventoriestotheirpresentlocationandcondition.Methodsofpricinginventories:存货计价...
Costformulas23 Netrealisablevalue28 RECOGNITIONASANEXPENSE34 DISCLOSURE36 EFFECTIVEDATE40 WITHDRAWALOFOTHERPRONOUNCEMENTS41 APPENDIX Amendmentstootherpronouncements FORTHEACCOMPANYINGDOCUMENTSLISTEDBELOW,SEEPARTBOFTHIS EDITION APPROVALBYTHEBOARDOFIAS2ISSUEDINDECEMBER2003 ...
Objective of IAS 2 Objective of IAS 2 • Prescribe the accounting treatment for inventories –determine the cost of inventories –recognize an expense • including any write-down to net realizable value –cost formulas that are used to assign costs ...