🌟 IAS2在考试中最常考的就是recognition和measurement。✨ recognition在SBR考试中,主要是给一个案例,看看符不符合准则的确认条件。比如在IAS2中,会给一个案例,需要你结合案例公司的business model判断究竟能不能确认为inventory。在以往的真题中,就有公司错误地把intangible asset确认为inventory的情况。这就需要在...
IAS2 inventory (一) inventory的定义 held for sale,很好理解 比如零售商储存的要卖的商品就是它的inventory 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...
会计英语 IAS2 Inventory AccountingEnglish 会计英语 Unit8IAS2Inventories存货 Keyterms Openinginventory期初存货Closinginventory期末存货Purchasecost采购成本Costofconvention加工成本Tradediscount商业折扣Rawmaterials原材料Workintheprocess半成品Finishedgoods完成产品Specific...
ACCA在中国的认可度有多高?其实,随着中国经济的全球化发展,国内大部分地区都开始引进拥有国际财务视野的高端财务人才,例如ACCA、CFA、CMA等。截止到2020年,在我国国内已经累计有12座一… 中华会计网校ACCA ACCA各科目之间详细介绍 ACCA考试共有 15个考试科目,其中AB(F1)、MA(F2)、FA(F3)、LW(F4)、PM(F5)、TX...
会计英语IAS2Inventoryppt课件 AccountingEnglish 会计英语 Unit8IAS2Inventories存货 Keyterms Openinginventory期初存货Closinginventory期末存货Purchasecost采购成本Costofconvention加工成本Tradediscount商业折扣Rawmaterials原材料Workintheprocess半成品Finishedgoods完成产品Specificidentification...
IAS 2 International Accounting Standard 2 Inventories This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 2 Inventories was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 2 Valuation and Presentation of Inventories in the...
However the other requirements of IAS 2 still apply.DefinitionsInventories are assets:that are held for sale in the ordinary course of business i.e. merchandise or finished goods which are usually sold by a given type of business. For example, shoes are finished goods (and thus inventory) ...
会计英语IAS2Inventory课件 AccountingEnglish 会计英语 Unit8IAS2Inventories存货 PPT学习交流 1 Keyterms •Openinginventory期初存货 •Closinginventory期末存货 •Purchasecost采购成本 •Costofconvention加工成本 •Tradediscount商业折扣 •Rawmaterials原材料 •Workintheprocess半成品 •Finishedgoods完成产品 ...
–IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System • 1993.12 –IAS 2 Inventories –revised as part of the 'Comparability of Financial Statements' project • 1995.1.1 –Effective Date of IAS 2 (1993) ...
2.Thesecuritiesboughtbyabrokerordealerinordertoresellthem.Fortheperiodthatthebrokerordealerholdsthesecuritiesininventory,he/sheisbearingtheriskrelatedtothesecurities,whichmaychangeinprice.IAS2DefinesInventories •Inventoriesas“Assets:(a)Heldfosaleintheordinarycourseofbusiness.(b)Intheprocessofproductionforsuch...