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الموضوع: Inventories

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    الصورة الرمزية محاسب متخصص
    محاسب متخصص غير متواجد حالياً مشرف عام
    المشاركات
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    تم شكره 72 مرة في 62 مشاركة

    Inventories

    INVENTORIES
    CONTENTS
    Paragraph
    Objective .................................................. ........................................... 1
    Scope .................................................. ................................................. 2–8
    Definitions .................................................. ......................................... 9–14
    Net Realizable Value .................................................. ................... 10
    Inventories .................................................. .................................. 11–14
    Measurement of Inventories .................................................. ............... 15–43
    Cost of Inventories .................................................. ...................... 18–31
    Costs of Purchase .................................................. ................. 19
    Costs of Conversion .................................................. .............. 20–23
    Other Costs .................................................. ........................... 24–27
    Cost of Inventories of a Service Provider ................................ 28
    Cost of Agricultural Produce Harvested from Biological Assets 29
    Techniques for the Measurement of Cost ................................. 30–31
    Cost Formulas .................................................. ............................. 32–37
    Net Realizable Value .................................................. ................... 38–42
    Distributing Goods at No Charge or for a Nominal Charge ............. 43
    Recognition as an Expense .................................................. ................. 44–46
    Disclosure .................................................. .......................................... 47–50
    Effective Date .................................................. .................................... 51–52
    Withdrawal of IPSAS 12 (2001) .................................................. ......... 53


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