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Accounting Assignment代写:存货会计的背景与作用

时间:2017-10-09 17:22来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
国际会计准则第2号关于“库存”给应记录和报告的库存遵循规则。存货是指公司为销售而持有的货物,属于生产过程,或者是在生产过程中或者在生产过程中消耗的材料。本标准不适用于金融工具给出了指导如何衡量一种资产归类为一个库存,这概念构成的成本和费用发生在信息应该披露而编制财务报表的时候。
 
Introduction 简介
International accounting standard No.2 (IAS2) "Inventory" gives the rules which should be followed during the recording and presentation of inventory. Inventory refers to goods which are held by a firm for sale, are in the production process or are materials which will be consumed in the production process or in giving out of services. This standard does not apply to financial instruments and it gives out a guideline on how to measure an asset which is categorized as an inventory, which concept constitute of the cost and at what time an expense occurs and the information that should be disclosed while preparing the financial statements (International Accounting Standards Board, 2008, p.977).
 
History 历史
 
In the year 1974 during the draft of standard, the name was changed to "inventories" from "valuation and presentation of Inventories in the Context of the Historical Cost System" the first draft was affected on 1st of January in the year 1995 and this was 21 years after the first draft exposure. On 18th of December 2003, the standard was revised and took effect as from the strart of January 2005. In the year 2003, there was a revised IAS 2 whereby different cost formulas for inventories were incorporated into the standard. These were superseded from SIC 1 on consistency.
 
On December 1997, SIC 1 was issued and was effective as from 1st January 1999. sic 1 required that that the same cost formula was to be used for inventories with the same characteristics under IAS 2.21 AND IAS 2.23. in that case, different methods may be used where inventory items were different from other groups (International Accounting Standards Board, 2008, p.978).
 
SIC stands for Standing International Committee (SIC), and it was renamed to International Financial Reporting Issues Committee (IFRIC). some of the issues in SIC were not added in IFRIC's Agenda. This are as follows:
 
IAS 2 Cash Discounts
 
The question was whether cash discounts received should be subtracted from the cost of goods purchased. A decision was made in august of the year t 2002 that they should not be added. The reason given by IFRIC was that paragraph 8 of IAS 2 provided enough guidance and thus it was not necessary to publish on the interpretation on the issue.
 
IAS 2 Consumption of inventories by service organizations(责任编辑:BUG)


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