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...
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具体辨认法FIFO(firstinfirstout)先进先出法 Keyterms LIFO(lastinfirstout)后进先出法AVCO(...
IAS2, Inventory IAS7, Cashflow Statements IAS8, Accounting policies, changes in accounting estimates and error IAS10,events after balance sheet date IaS11,Construction contracts IAS14,Segmetal Reporting IaS16,Properties, plants and equipments IAS17,Lease iAS18,Revenue IAS20,Accounting for Gov Grants...
✨ 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...
IAS国际会计准则 英文版IAS 2 Inventories.pdf,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
IAS会计准则 IAS1 presentation of financial statement IAS2 inventory held for sale, in production, material and supply not include: construction, financial instrument, biological asset cost: lower ofcostandnet realisable value cost of purchase, conversion, other cost bring the inventory to their ...
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具体辨认法FIFO(firstinfirstout)先进先出法 Keyterms LIFO(lastinfirstout)后进先...
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 •Specificidentification具体辨认法 •FIFO(firstinfirstout)先进先出法 PPT学习交流 2 ...
As I do explain in my free lectures, the balance appearing on the trial balance is before the year end adjustments are made for the closing inventory. The balance on the ledger account before closing off the account will be a debit balance of the opening inventory. The other two balances ...