ias簡介國際會(huì)計(jì)準(zhǔn)則(完整版)
【正文】 l occurs. For inventory items that are not interchangeable, specific costs are attributed to the specific individual items of inventory. For items that are interchangeable, IAS 2 allows the FIFO or weighted average cost formulas. The LIFO formula, which had been allowed prior to the 2022 revision of IAS 2, is no longer allowed. The same cost formula should be used for all inventories with similar characteristics as to their nature and use to the entity. For groups of inventories that have different characteristics, different cost formulas may be justified. Net Realisable Value The cost of inventories may not be recoverable if those inventories are damaged, if they have bee wholly or partially obsolete, or if their selling prices have declined. The cost of inventories may also not be recoverable if the estimated costs of pletion or the estimated costs to be incurred to make the sale have increased. The practice of writing inventories down below cost to realisable value is consistent with the view that assets should not be carried in excess of amounts expected to be realised from their sale or use. IAS 7 Statement of cashflows The objective of IAS 7 is to require the presentation of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows, which classifies cash flows during the period according to operating, investing, and financing activities. IAS 7 Statement of cashflows Cash flows must be analysed between operating, investing and financing activities. IAS 7 Statement of cashflows Key principles specified by IAS 7 for the preparation of a statement of cash flows are as follows: 1. operating activities are the main revenueproducing activities of the entity that are not investing or financing activities, so operating cash flows include cash received from customers and cash paid to suppliers and employees [IAS ] 2. investing activities are the acquisition and disposal of longterm assets and other investments that are not considered to be cash equivalents [IAS ] 3. financing activities are activities that alter the equity capital and borrowing structure of the entity [IAS ] IAS 7 Statement of cashflows interest and dividends received and paid may be classified as operating, investing, or financing cash flows, provided that they are classified consistently from period to period [IAS ] cash flows arising from taxes on ine are normally classified as operating, unless they can be specifically identified with financing or investing activities [IAS ] IAS 16 ? Property, plant and equipment are tangible assets that: ? (a) are held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrative purposes。 or (ii) changes in equity other than those arising from capital transactions with owners and distributions to owners。 (c) equity。 IASC的發(fā)展 在 2022年，國際會(huì)計(jì)準(zhǔn)則理事會(huì)（ IASB）取代了 IASC。如此制定出來的準(zhǔn)則顯然不是高質(zhì)量的準(zhǔn)則。國際會(huì)計(jì)準(zhǔn)則委員會(huì)是個(gè)國際民間組織，其宗旨是要制定和發(fā)布為各國、各地區(qū)所承認(rèn)并遵守的國際會(huì)計(jì)準(zhǔn)則，促進(jìn) 國際會(huì)計(jì) 的協(xié)調(diào)。），設(shè)立IASC基金會(huì)，下設(shè)“國際會(huì)計(jì)準(zhǔn)則理事會(huì)”（ IASB）、“國際財(cái)務(wù)報(bào)告解釋委員會(huì)”（ IFRIC）和“準(zhǔn)則咨詢委員會(huì)”（ SAC）。s stewardship of the resources entrusted to it. Financial Statements To meet this objective, financial statements provide information about an enterprise39。 A plete set of financial statements includes the following ponents: (a) balance sheet。[2] ? (iii) are neutral, that is free from bias。s fair value less costs to sell and its value in use. Any claim for pensation from third parties for impairment is included in profit or loss when the claim bees receivable. [IAS ] IAS 17 LEASES Classification of Leases A lease is classified as a finance lease if it transfers substantially all the risks and rewards incident to ownership. All other leases are classified as operating leases. Classification is made at the inception of the lease. [IAS ] Classification Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form. Situations that would normally lead to a lease being classified as a finance lease include the following: [IAS ] Classification 1. the lease t
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1