المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Inventories



محاسب متخصص
08-11-2014, 06:11 AM
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