国际会计准则---存货

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1、际会计准则-一存货InternationalaccountingstandardsinventoryInternationalaccountingstandardssecondrevision200XobjectiveThepurposeofthiscodeistomakeprovisionfortheaccountingtreatmentofinventories・Thebasicproblemininventoryaccountingistheamountofmoneythatisdetermin

2、edwhentheassetisrecognizedasassetsanduntiltherelevantrevenueisrecognized・Theguidelinesprovideguidanceforthedeterminationofcostsandsubsequentconfirmationofcosts,includingwritedowntonetrealisablevalue・Thisguidelinealsoprovidesguidanceforcostallocationtoea

3、chinventorycostingapproach.Range1.thisruleappliestotheaccountingtreatmentofinventoriesanddoesnotapplytothefollowingitems:(1)constructioncontract(includingdirectlyrelatedlaborcontract)formedunderconstruction(seeinternstionslaccountingstandardseleventh-co

4、nstructioncontract);(2)financialinstruments;(3)inaccordaneewiththeestablishedpracticeinspecificindustries,thenetworthmeasurementisusedasinventoryofagriculturalandforestryproductsandmineralproducts:and(1)biologicalassetsrelatedtoagriculturalactivities(se

5、einternationalaccountingstandardsforty-first-agriculture)・3.inventoriesreferredtoinparagraphfirst(3)shallbemeasuredbynetrealisablevalueatcertainstagesofproduction.Forexample,whenthecrophasbeenharvestedormineralproductshasbeenminedanditssaleshavebeenthro

6、ughaforwardcontractorgovernmentguaranteeguarantee,or,ifthereisanactivemarketandcanbeomittedwithouttimingunsalablerisk,thisisthecase・Theseinventoriesarenotincludedinthescopeofthiscode・Definition4.thetermsusedinthiscodeare:Inventoryreferstooneofthefollowi

7、ngassets:(1)toholdforsaleinthecourseofnormaloperation;(2)forsaleandstillintheproductionprocess;or(3)materialsormaterialsthatwillbeconsumedintheprocessofproducingorprovidingservices・Netrealisablevaluereferstothevalueoftheestimatedvalueofthesaleminusthees

8、timatedcostofcompletionandthenecessarycostofsalesinthenormalcourseofbusiness・5.inventoriesincludegoodspurchasedforresale,suchasgoodspurchasedbyretailersandusedforretailsale,orlandheldforresaleandotherrealestate・Inventoriesalsoinc