✨ 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。这就需要在考试过程中识别并写出来正确的做法。✨ recognition在考试...
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 ...
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) ...
[IAS2.21-22]•Forinventoryitemsthatarenotinterchangeable,specificcostsareattributedtothespecificindividualitemsofinventory.[IAS2.23]•Foritemsthatareinterchangeable,IAS2allowstheFIFOorweightedaveragecostformulas.[IAS2.25]TheLIFOformula,whichhadbeenallowedpriortothe2003revisionofIAS2,isnolongerallowed.
–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) ...
thecontractprice.Ifthesalescontractsareforlessthantheinventory quantitiesheld,thenetrealisablevalueoftheexcessisbasedongeneralselling prices.Provisionsmayarisefro VIP免费下载 收藏 分享 赏 0下载提示 1、该文档为VIP文档,如果想要下载,成为VIP会员后,下载免费。 2、成为VIP后,下载本文档将扣除1次下载权益。
value.Appliedto(asrequiredbyIAS2) –thespecificitemsofinventory –thegroupsofsimilaritems F7 8 Netrealisablevalue(NRV) •Theestimatedsellingprice(netoftradebut beforesettlementdiscounts)less: -allfurthercoststocompletion,and -allcoststobeincurredinmarketing,sellingand distributing. F7 9 Continued •Estima...
IAS简介(国际会计准则)IASC的建立 1972年在悉尼召开的国际会计师大会上，成立了会计职业国际协调委员会。经过该国际组织的主 要成员国的有关人员的协商，提出了设立国际会 计准则委员会的方案，后经准备委员会的筹备，终于在1973年6月由来自澳大利亚、加拿大、法国、德国、日本、墨西哥、荷兰、英国和爱尔兰 以及美国的...
27The FIFO formula assumes that the items of inventory that were purchased or produced first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. Under the weighted average cost formula, the cost of each item...