TAILIEUCHUNG - International Accounting Standard 2

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 | IAS 2 International Accounting Standard 2 Inventories This version includes amendments resulting from IFRSs issued up to 31 December 2010. 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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. Since then IAS 2 has been amended by the following IFRSs IFRS 8 Operating Segments issued November 2006 Improvements to IFRSs issued May 2008 IFRS 9 Financial Instruments issued November 2009 1 IFRS 9 Financial Instruments issued October 2010 1 The following Interpretation refers to IAS 2 SIC-32 Intangible Assets Web Site Costs issued March 2002 and subsequently amended . effective date 1 January 2009 I effective date 1 January 2013 earlier application permitted IFRS Foundation A407 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 40-40B WITHDRAWAL OF OTHER PRONOUNCEMENTS 41-42 APPENDIX Amendments to other pronouncements FOR THE .

• Kế toán - Kiểm toán
• Net realisable value
• purchase
• service provider
• inventories
• biological assets
• measurement
• Principle of accounting
• Lecture Principle of accounting
• The measurement bases
• The purpose of the measurement bases
• Types of the measurement bases
• Measurement inconsistency
• Measurement uncertainty
• International Journal of Computer Networks and Communications Security
• Comparative analysis on existing DNS performance measurement mechanisms
• Existing DNS performance measurement mechanisms
• DNS performance measurement
• DNS traffic generation
• Performance measurement system for supply chain using balanced scorecard
• Performance measurement system for supply chain using path analysis
• Performance measurement system
• Cooperative game theory and evolutionary game theory
• Evolutionary game theory
• Cooperative game theory
• Anthropometric measurement
• Shariya tribe lactating women
• Study of anthropometry measurement
• Anthropometry measurement of lactating women
• combustion engine
• the structure of gas distribution
• transmission systems
• engineering drawing
• mechanical power
• mechanical manufacturing
• measurement systems
• measurement units
• measurement tools
• tolerance
• the linearity
• Dynamic Characteristics
• Measurement Accuracy
• Displacement Measurement
• Displacement Sensors
• Thickness Measurement
• Proximity Sensing
• Sensors and analytical devices
• Lecture Sensors and analytical devices
• Thiết bị cảm biến
• Torque measurement
• Force measurement
• Mass measurement
• Measurement Of Background Radiation
• Sources of Exposure
• Radiogeological Analysis
• Measurement of External Emitters
• Measurement of Internal Emitters
• Theoretical investigation of multidimensional force moment measurement dynamometer
• Multidimensional force moment measurement dynamometer
• The designed MP M dynamometer model
• Three axis piezoelectric sensor
• Multi dimensional measurement
• BMC Musculoskeletal Disorders
• Tibial slope
• 3D measurement
• Articular surface
• Radiographic measurement
• analytical measurement
• quantifying uncertainty
• measurement estimation
• calculating
• combined uncertainty
• reporting uncertainty
• Measurement Techniques
• Sample Preparation
• Measurement Methods
• Discrete Samples
• Labeled Pharmaceuticals
• Propagation of Errors
• Care Landscape
• Performance Measurement
• Promote Standardized
• Measurement Efforts
• Current Measures
• Methodological Issues
• Microflows Measurement
• Flow Measurement
• Rectangular Channel
• Separation Method
• Hydro Power Plants
• Microfabricated Implantable
• THE MEASUREMENT
• Evidence Concerning
• Measurement Disability Error
• Wording Issues Selected Measures
• Product development map
• level measurement
• Ultrasonic theory
• Frequency and wavelength
• Measurement principle
• Basic measurement methods
• Temperature measurement
• Semiconductor devices
• Pressure measurement
• Capacitive pressure sensor
• Mass flow rate
• Ultrasonic measurement
• Ultrasonic measurement and imaging
• Tissue motion and elasticity
• Agar phantom experiments
• Complex signals with different
• Cost management
• Cost systems
• Operational performance measurement
• Strategic performance measurement
• Direct cost variances
• Nonfinancial performance measures
• Resource capacity management
• Indirect cost variances
• Productivity analysis
• Partial productivity
• Cost centers
• Profit centers