tailieunhanh - International Accounting Standard 2: Inventories

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 2 Inventories was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (originally issued in October 1975). | IAS 2 International Accounting Standard 2 Inventories This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 2 Inventories was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (originally issued in October 1975). The Standing Interpretations Committee developed SIC-1 Consistency—Different Cost Formulas for Inventories, which was issued in December 1997. Limited amendments to IAS 2 were made in 1999 and 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 2, which also replaced SIC-1. Since then IAS 2 has been amended by the following IFRSs: • IFRS 8 Operating Segments (issued November 2006)* • Improvements to IFRSs (issued May 2008).* The following Interpretation refers to IAS 2: • * SIC-32 Intangible Assets—Web Site Costs (issued March 2002 and subsequently amended). Effective date 1 January 2009 © IASCF 979 IAS 2 CONTENTS paragraphs INTRODUCTION IN1–IN17 INTERNATIONAL ACCOUNTING STANDARD 2 INVENTORIES OBJECTIVE 1 SCOPE 2–5 DEFINITIONS 6–8 MEASUREMENT OF INVENTORIES 9–33 Cost of inventories 10–22 Costs of purchase 11 Costs of conversion 12–14 Other costs 15–18 Cost of inventories of a service provider 19 Cost of agricultural produce harvested from biological assets Techniques for the measurement of cost 20 21–22 Cost formulas 23–27 Net realisable value 28–33 RECOGNITION AS AN EXPENSE 34–35 DISCLOSURE 36–39 EFFECTIVE DATE 40 WITHDRAWAL OF OTHER PRONOUNCEMENTS APPENDIX Amendments to other pronouncements APPROVAL BY THE BOARD OF IAS 2 ISSUED IN DECEMBER 2003 BASIS FOR CONCLUSIONS 980 © IASCF 41–42 IAS 2 International Accounting

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Presentation of financial statements
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Purchasing for Chefs
• Lecture Purchasing for Chefs
• Menu planning
• Purchase goods
• Purchasing technology
• Purchase prices
• Reducing costs
• transaction costs
• selling land
• real estate investment
• housing sales skills
• cost of the purchase price
• real estate
• The everything accounting book
• Always know your cash
• Handling customer credit
• Controlling purchase costs
• The end of period cleanup
• Preparing financial statements