国际会计准则存货.docx

际会计准则-一存货 International accounting standards inventory International accounting standards second revision 200X objective The purpose of this code is to make provision for the accounting treatment of inventories? The basic problem in inventory accounting is the amount of money that is determined when the asset is recognized as assets and until the relevant revenue is recognized? The guidelines provide guidance for the determination of costs and subsequent confirmation of costs, including write down to net realisable value? This guideline also provides guidance for cost allocation to each inventory costing approach. Range 1. this rule applies to the accounting treatment of inventories and does not apply to the following items: construction contract (including directly related labor contract) formed under construction (see internstionsl accounting standards eleventh - construction contract); financial instruments; in accordanee with the established practice in specific industries, the net worth measurement is used as inventory of agricultural and forestry products and mineral products: and biological assets related to agricultural activities (see international accounting standards forty-first - agriculture)? inventories referred to in paragraph first (3) shall be measured by 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 the scope of this code? Definition the terms used in this code are: Inventory refers to one of the following assets: to hold for sale in the course of normal operation; for sale and still in the production process; or materials or materials that will be consumed in the process of producing or providing services? Net realisable value refers to t