澳洲本迪戈论文代写：IFRS的存货核算
在思考层面,IFRS的存货核算更像“原则基础会计的方法被视为反对美国公认会计准则强调更多的基于规则的方法。插图为原则的基础标准,IFRS,表面上,象征着和掌握交易经济比我们优越的公认会计准则。一些国际财务报告准则之间的对比(基于原则的方法)和美国公认会计准则(基于规则的方法)根据存货会计下面突出显示:
无形资产:
难以捉摸的资产为转售生成(例如编程或软件)不是库存按照美国公认会计准则的一部分。的同时,获得了无形财产的管理有助于大纲为什么IFRS更像是一个基于原则被视为无形资产转售纳入库存交付。
库存的成本估算:
国际财务报告准则下,后进先出(以后,出)存货成本的方法是不允许的。因此,相同的费用流假设必须用于库存类似的性质和使用这些假设无论事实库存存储在不同的地理区域。根据美国公认会计准则,FIFO(先进先出)或后进先出库存评估可以利用。在这种情况下,不同的成本流转假设可能与一个类似的自然和用于库存利用率。
存货减记:
IFRS(主要基于方法)下,如果库存股票组成,减记可能将在以后各期负担的费用,如果满足特定标准。根据美国公认会计准则(基于规则的方法),一旦由股票库存下降,任何反演是被禁止的。除此之外,没有指导美国公认会计准则提供存储的成本。在国际财务报告准则,存储和库存成本通常口吃
澳洲本迪戈论文代写：IFRS的存货核算
At a thoughtfully level, IFRS in terms of inventory accounting is viewed more like “principles based accounting approach as opposed to U.S. GAAP which highlights a more rules based approach. By being illustrated as a principle based standard, IFRS, ostensibly, symbolizes and grasps transactions economy superior than US GAAP. Some of contrasts between IFRS (principles based approach) and US GAAP (rules based approach) according to inventory accounting are highlighted underneath:
Intangible Assets:
Elusive assets generated for resale (e.g., programming or software) are not a part of inventory as per US GAAP. While, the management of obtained intangible possessions helps outline why IFRS is viewed more like a principles based approach as Intangible holdings delivered for resale are incorporated in inventory.
Cost Estimation of Inventory:
Under IFRS, the LIFO (last-in, first-out) methodology for costs of inventory is not permitted. Thus, the same expense flow presumptions must be utilized for inventory with a comparable nature and these assumptions are used regardless of the fact that inventory is stored in diverse geographic areas. Under US GAAP, either FIFO (First-in, First-out) or LIFO inventory appraisals can be utilized. For this situation, diverse cost flow presumptions may be employed for inventory with an analogous nature and utilization.
Inventory Write Downs:
Under IFRS (principal based approach), if inventory stock is composed down, the write downs could be switched in future periods if particular criterion are met. Under US GAAP (rules based approach), once stock for inventory has been composed down, any inversion is prohibited. Besides, No guidance is offered on costs of storages in US GAAP. While in IFRS, Storage and inventory costs are generally expensed
