美国会计准则与国际会计准则比较摘录.doc

美国会计准则与国际会计准则比较摘录.doc

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美国会计准则与国际会计准则比较摘录

paragraphIASU.S. GAAP1The objective of this Standard is to provide guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realisable value. It also provides guidance on the cost formulas that are used to assign costs to inventoriesDifferent: In 330-10-10-1,the objective of accounting for inventories is the proper determination of income through the process of matching appropriate costs against revenues.2This Standard does not apply to inventory which is (a) work in progress arising under construction contracts; (b) financial instruments ; (c) biological assets related to agricultural activity and agricultural produce at the point of harvest.Different: The guidance in this Topic is not necessarily applicable to the Not-for-profit entities and Regulated utilities. 3This Standard does not apply to the measurement of inventories held by: (a) producers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products (b) commodity broker-traders who measure their inventories at fair valueless costs to sell.Same: In the 330-10-20: “HYPERLINK /masterGlossaryLinkstrid=2127010oid=6516093Inventory The aggregate of those items of tangible personal property that have any of the following characteristics: a. Held for sale in the ordinary course of business b. In process of production for such sale c. To be currently consumed in the production of goods or services to be available for sale.” 4The inventories referred to in paragraph 3(a) are measured at net realisable value at certain stages of production. For example, when agricultural crops have been harvested or minerals have been extracted and sale is assured under a forward contract or a government guarantee, or when an active market exists and there is a negligible risk of failure to sell. These inventories are excluded from only the measurement requirements of this StandardSame: In 905-330-25-0

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