ias簡介國際會(huì)計(jì)準(zhǔn)則-在線瀏覽
2025-02-25 15:54本頁面
【正文】 decisionmaking needs of users。 ? (ii) reflect the economic substance of events and transactions and not merely the legal form。 ? (iv) are prudent。s ability to continue as a going concern. 基本假設(shè) 2. Accrual basis An enterprise should prepare its financial statements, except for cash flow information, under the accrual basis of accounting. Under the accrual basis of accounting, transactions and events are recognized when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate. Expenses are recognized in the ine statement on the basis of a direct association between the costs incurred and the earning of specific items of ine (matching). Consistency of Presentation The presentation and classification of items in the financial statements should generally be retained from one period to the next period. IAS 2 Inventories Definitions Inventories include assets held for sale in the ordinary course of business (finished goods), assets in the production process for sale in the ordinary course of business (work in process), and materials and supplies that are consumed in production (raw materials). IAS 2 Inventories Inventories are required to be stated at the lower of cost and realisable value (NRV). Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of pletion and the estimated costs necessary to make the sale. Cost should include all: 1. costs of purchase (including taxes, transport, and handling) of trade discounts received 2. costs of conversion (including fixed and variable manufacturing overheads) and 3. other costs incurred in bringing the inventories to their present location and condition WriteDown to Net Realisable Value NRV is the estimated selling price in the ordinary course of business, less the estimated cost of pletion and the estimated costs necessary to make the sale. Any writedown to NRV should be recognised as an expense in the period in which the writedown occurs. Any reversal should be recognised in the ine statement in the period in which the reversal 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 activitie
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