国际会计准则---存货（International accounting standards - inventory）.doc

国际会计准则---存货（International accounting standards - inventory） International accounting standards - inventory International Accounting Standards No. second, revision 200X objective The purpose of this code is to provide for the accounting treatment of inventories. The basic problem in inventory accounting is the amount of money that is determined to be recognised as an asset and carried over until the relevant revenue is recognized. The guidelines provide guidance on the determination of costs and their subsequent recognition of costs, including write down to net realisable value. This guideline also provides guidance on costing methods for allocating costs to each inventory. Range 1. this rule applies to the accounting of inventories and does not apply to the following: (1) construction contracts under construction contracts (including direct related labor contracts) (see International Accounting Standards No. eleventh - construction contracts); (2) financial instruments; (3) agricultural and forestry products and minerals as inventory in accordance with established practice in specific industries; and (4) biological assets related to agricultural activities (see international accounting standards forty-first - agriculture). 3. inventories referred to in paragraph first (3) shall be measured at the net realisable value at certain stages of production. For example, when the crop has been harvested or mineral products has been mined and its sales have been through a forward contract or government guarantee guarantee, or, if there is an active market and can be omitted without timing unsalable risk, this is the case. These inventories are not included in these standards. Definition 4. the terms used in these standards are: Inventories refer to one of the following assets: (1) held for sale during the normal course of business; (2) still in production for sale; or (3) material or material that will be consumed in the course of production or provision of labor. Net realisa