TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 2

This version includes amendments resulting from IFRSs issued up to 17 January 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. | IAS 2 International Accounting Standard 2 Inventories This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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. IAS 2 was amended by IFRS 8 Operating Segments issued November 2006 . The following Interpretation refers to IAS 2 SIC-32 Intangible Assets Web Site Costs issued March 2002 and subsequently amended . IASCF 961 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 20 Techniques for the measurement of cost 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 41-42 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 2 BY THE BOARD BASIS FOR CONCLUSIONS 962 iascf IAS 2 International Accounting Standard 2 Inventories IAS 2 is set out in paragraphs 1-42 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 2 should be

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