TAILIEUCHUNG - Standard No 2 : Inventories

This standard aims to prescribe and guide the principles and method of accounting the inventories, including: determination of the value of inventories and accounting it. | The published price at the date of exchange of a quoted equity instrument provides the best evidence of the instrument’s fair value and shall be used, except in rare circumstances. Other evidence and valuation methods shall be considered when the acquirer can demonstrate that the published price at the date of exchange is an unreliable indicator of fair value, and that the other evidence and valuation methods provide a more reliable measure of the equity instrument’s fair value. The published price at the date of exchange is an unreliable indicator only when it has been affected by the thinness of the market. If the published price at the date of exchange is an unreliable indicator or if a published price does not exist for equity instruments issued by the acquirer, the fair value of those instruments could, for example, be estimated by reference to their proportional interest in the fair value of the acquirer or by reference to the proportional interest in the fair value of the acquiree obtained, whichever is the more clearly evident. The fair value at the date of exchange of monetary assets given to equity holders of the acquiree as an alternative to equity instruments may also provide evidence of the total fair value given by the acquirer in exchange for control of the acquiree. In any event, all aspects of the combination, including significant factors influencing the negotiations, shall be considered. Further guidance on determining the fair value of equity instruments is set out in standard on Financial Instruments.

• Tiêu chuẩn - Qui chuẩn
• Vietnamese Accounting Standard
• accounting standards
• inventory
• Vietnamese standards
• the accounting method
• Summary of PhD thesis
• Transition of financial statements
• Accounting standard
• International financial reporting standard
• Experiental study for Vietnamese companies
• Financial accounting
• Lecture Introduction to financial accounting
• Financial statements
• Accounting method
• Cash basis method
• Accrual method
• Lecture Advanced management accounting
• Bài giảng Kế toán quản trị nâng cao
• Advanced management accounting
• Inflation accounting
• Current purchasing power method
• Current cost accounting method
• Advanced accounting
• Lecture Advanced accounting
• Advanced financial accounting
• Equity method of accounting
• Accounting valuation
• Lecture International accounting
• International accounting
• An introduction
• Accounting for uncollectible
• The allowance method
• The direct write off method
• Intermediate accounting
• Lecture Intermediate accounting
• Additional valuation issues
• Gross profit method
• Retail inventory method
• Valuation bases
• Additional valuation
• Lecture Advanced financial accounting
• Bài giảng Kế toán tài chính nâng cao
• Single entry
• Conversion method
• Total debtors account
• Total creditors account
• Lecture Management accounting
• Bài giảng Kế toán quản trị
• Management accounting
• Job – order costing method
• Job order costing flow
• Materials requisition form
• Job cost sheet
• Process costing method
• The process costing flow
• The production report
• Survey of accounting
• Lecture Survey of accounting
• Accounting for cash
• Accounting cycle
• Long term operational assets
• Depreciation method
• Lecture Financial accounting
• Accounting system
• Analyzing long term assets
• Straight line method
• Intangible assets
• Lecture Introduction to cost accounting
• Introduction to cost accounting
• Traditional method
• Activity based costing
• Managerial accounting issues
• Managerial accounting
• Lecture Managerial accounting
• Statement of cash flows
• Cash flows
• Indirect method
• Direct method
• The cost of goods sold
• Inventory costs
• First out method
• Average cost method
• Issues in financial accounting
• Kế toán tài chính
• Revenue recognition
• Completed contract method
• Kế toán nâng cao
• Book values
• Cost method
• Partial equity method
• Finance accounting and Auditing
• Activity based costing method
• Brick production
• Environmental cost
• Environmental management accounting