最新国际会计准则ias2

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国际会计准则——ias2

IAS 2 International Accounting Standard 2InventoriesThis version includes amendments resulting from IFRSs issued up to 31 December 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.In December 2003 the IASB issued a revised IAS 2, which also replaced SIC-1.Since then IAS 2 has been amended by the following IFRSs:•IFRS8Operating Segments (issued November 2006)*•Improvements to IFRSs (issued May 2008).*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© IASCF979IAS 2980© IASCF C ONTENTSparagraphs INTRODUCTIONIN1–IN17INTERNATIONAL ACCOUNTING STANDARD 2INVENTORIESOBJECTIVE1SCOPE2–5DEFINITIONS6–8MEASUREMENT OF INVENTORIES9–33Cost of inventories10–22Costs of purchase11Costs of conversion12–14Other costs15–18Cost of inventories of a service provider19Cost of agricultural produce harvested from biological assets20Techniques for the measurement of cost21–22Cost formulas23–27Net realisable value28–33RECOGNITION AS AN EXPENSE34–35DISCLOSURE36–39EFFECTIVE DATE40WITHDRAWAL OF OTHER PRONOUNCEMENTS41–42APPENDIXAmendments to other pronouncementsAPPROVAL BY THE BOARD OF IAS 2 ISSUED IN DECEMBER 2003BASIS FOR CONCLUSIONSIAS 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 read in the context of its objective and the Basis for Conclusions, the Pref ace to International Financial Reporting Standards and the Framework f or the Preparation and Presentation of Financial Statements. IAS8Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF981IAS 2IntroductionIN1International Accounting Standard 2 Inventories (IAS 2) replaces IAS 2 Inventories (revised in 1993) and should be applied for annual periods beginning on or after 1January 2005. Earlier application is encouraged. The Standard also supersedes SIC-1 Consistency—Different Cost Formulas for Inventories.Reasons for revising IAS 2IN2The International Accounting Standards Board developed this revised IAS 2 as part of its project on Improvements to International Accounting Standards.The project was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators, professional accountants and other interested parties. The objectives of the project were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements.IN3For IAS 2 the Board’s main objective was a limited revision to reduce alternatives for the measurement of inventories. The Board did not reconsider the fundamental approach to accounting for inventories contained in IAS2.The main changesIN4The main changes from the previous version of IAS 2 are described below.Objective and scopeIN5The objective and scope paragraphs of IAS 2 were amended by removing the words ‘held under the historical cost system’, to clarify that the Standard applies to all inventories that are not specifically excluded from its scope.Scope clarificationIN6The Standard clarifies that some types of inventories are outside its scope while certain other types of inventories are exempted only from the measurement requirements in the Standard.IN7Paragraph 3 establishes a clear distinction between those inventories that are entirely outside the scope of the Standard (described in paragraph 2) and those inventories that are outside the scope of the measurement requirements but within the scope of the other requirements in the Standard.982© IASCFIAS 2Scope exemptionsProducers of agricultural and forest products, agricultural produceafter harvest and minerals and mineral productsIN8The Standard does not apply to the measurement of inventories of producers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products, to the extent that they are measured at net realisable value in accordance with well-established industry practices. The previous version of IAS 2 was amended to replace the words ‘mineral ores’ with ‘minerals and mineral products’ to clarify that the scope exemption is not limited to the early stage of extraction of mineral ores.Inventories of commodity broker-tradersIN9The Standard does not apply to the measurement of inventories of commodity broker-traders to the extent that they are measured at fair value less costs to sell.Cost of inventoriesCosts of purchaseIN10IAS 2 does not permit exchange differences arising directly on the recent acquisition of inventories invoiced in a foreign currency to be included in the costs of purchase of inventories. This change from the previous version of IAS 2 resulted from the elimination of the allowed alternative treatment of capitalising certain exchange differences in IAS 21 The Effects of Changes in Foreign Exchange Rates.That alternative had already been largely restricted in its application by SIC-11 Foreign Exchange—Capitalisation of Losses from Severe Currency Devaluations. SIC-11 has been superseded as a result of the revision of IAS21 in 2003.Other costsIN11Paragraph 18 was inserted to clarify that when inventories are purchased with deferred settlement terms, the difference between the purchase price for normal credit terms and the amount paid is recognised as interest expense over the period of financing.Cost formulasConsistencyIN12The Standard incorporates the requirements of SIC-1 Consistency—Dif erent Cost Formulas for Inventories that an entity use the same cost formula for all inventories having a similar nature and use to the entity. SIC-1 is superseded.Prohibition of LIFO as a cost formulaIN13The Standard does not permit the use of the last-in, first-out (LIFO) formula to measure the cost of inventories.© IASCF983IAS 2Recognition as an expenseIN14The Standard eliminates the reference to the matching principle.IN15The Standard describes the circumstances that would trigger a reversal of a write-down of inventories recognised in a prior period.DisclosureInventories carried at fair value less costs to sellIN16The Standard requires disclosure of the carrying amount of inventories carried at fair value less costs to sell.Write-down of inventoriesIN17The Standard requires disclosure of the amount of any write-down of inventories recognised as an expense in the period and eliminates the requirement to disclose the amount of inventories carried at net realisable value.984© IASCFIAS 2 International Accounting Standard 2InventoriesObjective1The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and carried forward until the related revenues are recognised. This Standard provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realisable value. It also provides guidance on the cost formulas that are used to assign costs to inventories.Scope2This Standard applies to all inventories, except:(a)work in progress arising under construction contracts, including directlyrelated service contracts (see IAS 11 Construction Contracts);(b)financial instruments (see IAS 32 Financial Instruments: Presentation andIAS39 Financial Instruments: Recognition and Measurement); and(c)biological assets related to agricultural activity and agricultural produce atthe point of harvest (see IAS 41 Agriculture).3This Standard does not apply to the measurement of inventories held by:(a)producers of agricultural and forest products, agricultural produce afterh arvest, and minerals and mineral products, to th e extent th at th ey aremeasured at net realisable value in accordance with well-establish edpractices in those industries. When such inventories are measured at netrealisable value, changes in that value are recognised in profit or loss in theperiod of the change.(b)commodity broker-traders who measure their inventories at fair value lesscosts to sell. When such inventories are measured at fair value less costs tosell, changes in fair value less costs to sell are recognised in profit or loss inthe period of the change.4The inventories referred to in paragraph 3(a) are measured at net realisable value at certain stages of production. This occurs, for example, when agricultural crops have been harvested or minerals have been extracted and sale is assured under a forward contract or a government guarantee, or when an active market exists and there is a negligible risk of failure to sell. These inventories are excluded from only the measurement requirements of this Standard.5Broker-traders are those who buy or sell commodities for others or on their own account. The inventories referred to in paragraph 3(b) are principally acquired with the purpose of selling in the near future and generating a profit from© IASCF985IAS 2fluctuations in price or broker-traders’ margin. When these inventories are measured at fair value less costs to sell, they are excluded from only the measurement requirements of this Standard.Definitions6The following terms are used in this Standard with the meanings specified: Inventories are assets:(a)held for sale in the ordinary course of business;(b)in the process of production for such sale; or(c)in the form of materials or supplies to be consumed in the productionprocess or in the rendering of services.Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.Fair value is th e amount for wh ich an asset could be exch anged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.7Net realisable value refers to the net amount that an entity expects to realise from the sale of inventory in the ordinary course of business. Fair value reflects the amount for which the same inventory could be exchanged between knowledgeable and willing buyers and sellers in the marketplace. The former is an entity-specific value; the latter is not. Net realisable value for inventories may not equal fair value less costs to sell.8Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service, as described in paragraph 19, for which the entity has not yet recognised the related revenue (see IAS18 Revenue).Measurement of inventories9Inventories shall be measured at the lower of cost and net realisable value.Cost of inventories10The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.986© IASCFIAS 2Costs of purchase11The costs of purchase of inventories comprise the purchase price, import duties and other taxes (other than those subsequently recoverable by the entity from the taxing authorities), and transport, handling and other costs directly attributable to the acquisition of finished goods, materials and services. Trade discounts, rebates and other similar items are deducted in determining the costs of purchase.Costs of conversion12The costs of conversion of inventories include costs directly related to the units of production, such as direct labour. They also include a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods. Fixed production overheads are those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings and equipment, and the cost of factory management and administration. Variable production overheads are those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour.13The allocation of fixed production overheads to the costs of conversion is based on the normal capacity of the production facilities. Normal capacity is the production expected to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance. The actual level of production may be used if it approximates normal capacity. The amount of fixed overhead allocated to each unit of production is not increased as a consequence of low production or idle plant. Unallocated overheads are recognised as an expense in the period in which they are incurred. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production is decreased so that inventories are not measured above cost. Variable production overheads are allocated to each unit of production on the basis of the actual use of the production facilities.14 A production process may result in more than one product being producedsimultaneously. This is the case, for example, when joint products are produced or when there is a main product and a by-product. When the costs of conversion of each product are not separately identifiable, they are allocated between the products on a rational and consistent basis. The allocation may be based, for example, on the relative sales value of each product either at the stage in the production process when the products become separately identifiable, or at the completion of production. Most by-products, by their nature, are immaterial.When this is the case, they are often measured at net realisable value and this value is deducted from the cost of the main product. As a result, the carrying amount of the main product is not materially different from its cost.© IASCF987IAS 2Other costs15Other costs are included in the cost of inventories only to the extent that they are incurred in bringing the inventories to their present location and condition.For example, it may be appropriate to include non-production overheads or the costs of designing products for specific customers in the cost of inventories.16Examples of costs excluded from the cost of inventories and recognised as expenses in the period in which they are incurred are:(a)abnormal amounts of wasted materials, labour or other production costs;(b)storage costs, unless those costs are necessary in the production processbefore a further production stage;(c)administrative overheads that do not contribute to bringing inventories totheir present location and condition; and(d)selling costs.17IAS23 Borrowing Costs identifies limited circumstances where borrowing costs are included in the cost of inventories.18An entity may purchase inventories on deferred settlement terms. When the arrangement effectively contains a financing element, that element, for examplea difference between the purchase price for normal credit terms and the amountpaid, is recognised as interest expense over the period of the financing.Cost of inventories of a service provider19To the extent that service providers have inventories, they measure them at the costs of their production. These costs consist primarily of the labour and other costs of personnel directly engaged in providing the service, including supervisory personnel, and attributable overheads. Labour and other costs relating to sales and general administrative personnel are not included but are recognised as expenses in the period in which they are incurred. The cost of inventories of a service provider does not include profit margins or non-attributable overheads that are often factored into prices charged by service providers.Cost of agricultural produce harvested from biological assets20In accordance with IAS 41 Agriculture inventories comprising agricultural produce that an entity has harvested from its biological assets are measured on initial recognition at their fair value less costs to sell at the point of harvest. This is the cost of the inventories at that date for application of this Standard.Techniques for the measurement of cost21Techniques for the measurement of the cost of inventories, such as the standard cost method or the retail method, may be used for convenience if the results approximate cost. Standard costs take into account normal levels of materials and supplies, labour, efficiency and capacity utilisation. They are regularly reviewed and, if necessary, revised in the light of current conditions.988© IASCFIAS 2 22The retail method is often used in the retail industry for measuring inventories of large numbers of rapidly changing items with similar margins for which it is impracticable to use other costing methods. The cost of the inventory is determined by reducing the sales value of the inventory by the appropriate percentage gross margin. The percentage used takes into consideration inventory that has been marked down to below its original selling price. An average percentage for each retail department is often used.Cost formulas23The cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects sh all be assigned by using specific identification of their individual costs.24Specific identification of cost means that specific costs are attributed to identified items of inventory. This is the appropriate treatment for items that are segregated for a specific project, regardless of whether they have been bought or produced. However, specific identification of costs is inappropriate when there are large numbers of items of inventory that are ordinarily interchangeable.In such circumstances, the method of selecting those items that remain in inventories could be used to obtain predetermined effects on profit or loss.25Th e cost of inventories, oth er th an th ose dealt with in paragraph 23, sh all be assigned by using the first-in, first-out (FIFO) or weighted average cost formula.An entity sh all use th e same cost formula for all inventories h aving a similar nature and use to th e entity. For inventories with a different nature or use, different cost formulas may be justified.26For example, inventories used in one operating segment may have a use to the entity different from the same type of inventories used in another operating segment. However, a difference in geographical location of inventories (or in the respective tax rules), by itself, is not sufficient to justify the use of different cost formulas.27The FIFO formula assumes that the items of inventory that were purchased or produced first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. Under the weighted average cost formula, the cost of each item is determined from the weighted average of the cost of similar items at the beginning of a period and the cost of similar items purchased or produced during the period. The average may be calculated on a periodic basis, or as each additional shipment is received, depending upon the circumstances of the entity.Net realisable value28The cost of inventories may not be recoverable if those inventories are damaged, if they have become wholly or partially obsolete, or if their selling prices have declined. The cost of inventories may also not be recoverable if the estimated costs of completion or the estimated costs to be incurred to make the sale have increased. The practice of writing inventories down below cost to net realisable value is consistent with the view that assets should not be carried in excess of amounts expected to be realised from their sale or use.© IASCF989IAS 229Inventories are usually written down to net realisable value item by item. In some circumstances, however, it may be appropriate to group similar or related items.This may be the case with items of inventory relating to the same product line that have similar purposes or end uses, are produced and marketed in the same geographical area, and cannot be practicably evaluated separately from other items in that product line. It is not appropriate to write inventories down on the basis of a classification of inventory, for example, finished goods, or all the inventories in a particular operating segment. Service providers generally accumulate costs in respect of each service for which a separate selling price is charged. Therefore, each such service is treated as a separate item.30Estimates of net realisable value are based on the most reliable evidence available at the time the estimates are made, of the amount the inventories are expected to realise. These estimates take into consideration fluctuations of price or cost directly relating to events occurring after the end of the period to the extent that such events confirm conditions existing at the end of the period.31Estimates of net realisable value also take into consideration the purpose for which the inventory is held. For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price. If the sales contracts are for less than the inventory quantities held, the net realisable value of the excess is based on general selling prices. Provisions may arise from firm sales contracts in excess of inventory quantities held or from firm purchase contracts. Such provisions are dealt with under IAS 37 Provisions, Contingent Liabilities and Contingent Assets.32Materials and other supplies held for use in the production of inventories are not written down below cost if the finished products in which they will be incorporated are expected to be sold at or above cost. However, when a decline in the price of materials indicates that the cost of the finished products exceeds net realisable value, the materials are written down to net realisable value. In such circumstances, the replacement cost of the materials may be the best available measure of their net realisable value.33 A new assessment is made of net realisable value in each subsequent period.When the circumstances that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in net realisable value because of changed economic circumstances, the amount of the write-down is reversed (ie the reversal is limited to the amount of the original write-down) so that the new carrying amount is the lower of the cost and the revised net realisable value. This occurs, for example, when an item of inventory that is carried at net realisable value, because its selling price has declined, is still on hand in a subsequent period and its selling price has increased. Recognition as an expense34Wh en inventories are sold, th e carrying amount of th ose inventories sh all be recognised as an expense in the period in which the related revenue is recognised.The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or990© IASCFIAS 2loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value, shall be recognised as a reduction in the amount of inventories recognised as an expense in th e period in wh ich th e reversal occurs.35Some inventories may be allocated to other asset accounts, for example, inventory used as a component of self-constructed property, plant or equipment.Inventories allocated to another asset in this way are recognised as an expense during the useful life of that asset.Disclosure36The financial statements shall disclose:(a)th e accounting policies adopted in measuring inventories, including th ecost formula used;(b)th e total carrying amount of inventories and th e carrying amount inclassifications appropriate to the entity;(c)the carrying amount of inventories carried at fair value less costs to sell;(d)the amount of inventories recognised as an expense during the period;(e)the amount of any write-down of inventories recognised as an expense inthe period in accordance with paragraph 34;(f)th e amount of any reversal of any write-down th at is recognised as areduction in the amount of inventories recognised as expense in the periodin accordance with paragraph 34;(g)th e circumstances or events th at led to th e reversal of a write-down ofinventories in accordance with paragraph 34; and(h)the carrying amount of inventories pledged as security for liabilities.37Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users. Common classifications of inventories are merchandise, production supplies, materials, work in progress and finished goods.The inventories of a service provider may be described as work in progress.38The amount of inventories recognised as an expense during the period, which is often referred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold and unallocated production overheads and abnormal amounts of production costs of inventories.The circumstances of the entity may also warrant the inclusion of other amounts, such as distribution costs.© IASCF991IAS 239Some entities adopt a format for profit or loss that results in amounts being disclosed other than the cost of inventories recognised as an expense during the period. Under this format, an entity presents an analysis of expenses using a classification based on the nature of expenses. In this case, the entity discloses the costs recognised as an expense for raw materials and consumables, labour costs and other costs together with the amount of the net change in inventories for the period.Effective date40An entity shall apply this Standard for annual periods beginning on or after 1January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact. Withdrawal of other pronouncements41This Standard supersedes IAS2 Inventories (revised in 1993).42This Standard supersedes SIC-1 Consistency—Different Cost Formulas for Inventories. 992© IASCF。

国际会计准则第2号

国际会计准则第2 号（ 2 0 1 0 年版）正体中文版草案存货（仅准则部分对外征求意见，有意见者请于99 年10 月30 日前，将意见以电子邮件方式寄至**************.tw）财团法人中华民国会计研究发展基金会国际会计准则翻译覆审项目委员征求意见函国际会计准则第2号存货A部分财团法人中华民国会计研究发展基金会国际会计准则翻译覆审项目委员会翻译国际会计准则第2 号正体中文版草案A1国际会计准则第2号存货本版纳入截至2009 年12 月31 日发布之国际财务报导准则对本准则所作之修正。

国际会计准则委员会（IASC）于1993 年12 月发布国际会计准则第2 号「存货」，并取代原国际会计准则第2 号「历史成本制度下之存货评价与表达」（1975 年10 月首次发布）。

解释常务委员会于1997 年12 月制定解释公告第1 号「一致性：存货之不同成本公式」。

国际会计准则第2 号于1999 年及2000 年作有限度之修正。

国际会计准则理事会（IASB）于2001 年4 月决议，依据旧章程所发布之所有准则及解释于修正或撤销前仍应适用。

国际会计准则理事会（IASB）于2003 年12 月发布修订之国际会计准则第2 号，并以此取代解释公告第1 号。

其后，国际会计准则第2 号已被下列国际财务报导准则修正：_ 国际财务报导准则第8 号「营运部门」（2006 年11 月发布）*。

_ 「国际财务报导准则之改善」（2008 年5 月发布）*。

_ 国际财务报导准则第9 号「金融工具」（2009 年11 月发布）†。

下列解释与国际会计准则第2 号有关：_ 解释公告第32 号「无形资产：网站成本」（2002 年3 月发布并后续修正）。

* 生效日为2009 年1 月1 日† 生效日为2013 年1 月1 日（得提前适用）。

国际会计准则第2 号正体中文版草案A2目录段次简介 IN1–IN17国际会计准则第2 号存货目的 1范围 2–5定义 6–8存货之衡量 9–33存货成本 10–22购买成本 11加工成本 12–14其他成本 15–18劳务提供者存货成本 19自生物资产收成之农产品成本 20成本衡量技术 21–22成本公式 23–27净变现价值 28–33认列为费用 34–35揭露 36–39生效日 40–40A其他准则之撤销 41–42附录其他准则之修正下列随附文件请见本版B部分理事会对2003年12月发布之国际会计准则第2号之核准国际会计准则第2 号正体中文版草案A3结论基础国际会计准则第2 号正体中文版草案A4国际会计准则第2 号「存货」由第1 至42 段及附录组成。

国际会计准则（1～41）中英文目录对照

国际会计准则（1～41）中英文目录对照国际会计准则（1～41）中英文目录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中文版文件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中文版，国际会计准则在2008年做了更新，中文版不知道是否同步更新，这个对于会计从业人员的帮助很大，在网上找了很久中文版都是2003的老版本，不知道楼主上传的版本对我是否有用。

会计的国际会计准则和国际财务报告准则

会计的国际会计准则和国际财务报告准则国际会计准则（International Accounting Standards，IAS）以及国际财务报告准则（International Financial Reporting Standards，IFRS）是全球范围内规范会计准则与财务报告的重要标准。

这些准则为企业提供了指导，确保其财务报告的准确性、一致性和可比性。

本文将对国际会计准则和国际财务报告准则进行详细介绍，并探讨其在全球范围内的应用和意义。

一、国际会计准则（IAS）国际会计准则是国际会计准则委员会（International Accounting Standards Board，IASB）制定的一系列会计准则。

这些准则旨在为全球企业提供一个统一的会计规则框架，以确保财务报告的准确性和可比性。

国际会计准则的制定过程严格遵循透明、公正、可复制和可公众接受的原则。

每个准则都经过广泛的民意征询和专家评审，以确保其代表了全球会计界的共识和最佳实践。

国际会计准则主要关注以下几个方面：1. 会计政策选择和会计估计的准确性和一致性。

2. 财务报表项目的定义、计量和披露。

3. 财务报表的格式和布局。

4. 各类交易、资产和负债的计量和确认。

国际会计准则的持续演进和修订使得其具备了更强的适应性和灵活性。

随着全球经济的快速发展，新的会计问题也不断涌现，因此国际会计准则需要不断地进行修订和更新，以满足新的业务需求和挑战。

二、国际财务报告准则（IFRS）国际财务报告准则是国际财务报告准则基金会（International Financial Reporting Standards Foundation，IFRS Foundation）制定的财务报告准则。

与国际会计准则不同，国际财务报告准则更加注重财务报告的内容和披露要求。

国际财务报告准则致力于提升财务报告的质量和透明度，以满足全球投资者的需求。

它规范了财务报告的核心要素、报告周期、信息披露和报表附注等方面，确保报告的准确性和一致性。

国际会计准则国际财务报告准则(IFRS)和国际会计准则(IAS)等用于规范全球范围内的财务报告

国际会计准则国际财务报告准则（IFRS）和国际会计准则（IAS）等用于规范全球范围内的财务报告财务报告是一个组织展示其财务状况和业绩的重要手段。

为了保证财务报告的准确性、可比性和透明度，国际会计准则国际财务报告准则（IFRS）和国际会计准则（IAS）等被广泛采用用于规范全球范围内的财务报告。

本文将探讨IFRS和IAS对全球财务报告的规范作用。

一、IFRS和IAS的概述IFRS和IAS是由国际财务报告准则理事会（International Accounting Standards Board）发布的一系列国际财务报告准则。

IFRS用于比较规模较大、有公开责任的机构，而IAS则用于规模较小的机构。

这些准则旨在提供全球范围内的一致性、可比性和可理解性的财务报告。

二、IFRS和IAS的优势1. 提升财务报告的可比性：IFRS和IAS标准的一致应用有助于不同国家和地区的企业之间进行跨境比较，从而提升了财务报告的可比性。

这促进了全球范围内的投资者和利益相关者对企业的了解和评估。

2. 提高财务报告的透明度：IFRS和IAS的规范要求企业披露更加全面和清晰的财务信息，包括关键的会计政策、估计和判断。

这有助于减少信息不对称，增加投资者对企业决策的信任度。

3. 拓宽企业的融资渠道：由于IFRS和IAS的广泛应用，全球范围内的投资者更容易理解和分析企业的财务报告，从而增加了企业的融资渠道和机会。

4. 减少财务报告错误和欺诈行为：IFRS和IAS规范了财务报告的编制原则和披露要求，提高了财务报告的准确性和可靠性，减少了错误和欺诈行为的可能性。

三、IFRS和IAS的挑战尽管IFRS和IAS的应用具有很多优势，但在实践中也面临一些挑战：1. 国家间的差异：不同国家和地区在财务报告的要求和实践上存在差异，这导致了在全球范围内的IFRS和IAS的应用存在一定的灵活性。

因此，在跨国企业以及全球投资者之间的比较和理解上仍存在一定的困难。

国际会计准则IASIFRS列表

国际会计准则IASIFRS列表IAS 1 财务报表的列示IAS 2 存货IAS 7 现金流量表IAS 8 会计政策/会计估计变更与差错IAS 10 期后事项IAS 12 所得税IAS 16 不动产/厂场/设备IAS 19 员工福利IAS 20 政府补助IAS 21 外币财务报表处理IAS 23 借款成本IAS 24 相关方披露IAS 26 退休后福利金IAS 27 单独公司财务报表IAS 28 联营公司与合营公司财务报表IAS 29 超通胀水平财务报表IAS 32 金融工具: 列示IAS 33 每股收益IAS 34 中期财务报表IAS 36 资产的减值IAS 37 预计负债/或有负债/或有资产IAS 38 无形资产IAS 40 投资型房地产IAS 41 农业IFRS 1 首次采用国际财务报告准则IFRS 2 股份支付IFRS 3 企业合并 (对商誉的确认与计量)IFRS 5 待售非流动资产与终止经营业务 (代替IAS 35) IFRS 6 矿业资源的开采与评估IFRS 7 金融工具: 披露 (代替IAS 30)IFRS 8 运营部门报告 (代替IAS 14)IFRS 9 金融工具 (代替IAS 39)(金融资产/金融负债/权益工具/衍生品会计处理) IFRS 10 合并财务报表 (什么情况下合并)IFRS 11 合营安排IFRS 12 对其他实体利益的披露IFRS 13 公允价值IFRS 14 管制递延账户的使用IFRS 15 来自客户合同的收入 (代替IAS 11/IAS 18) IFRS 16 租赁 (代替IAS 17)IFRS 17 保险合同 (代替IFRS 4)。

IFRS国际会计准则---存货

正常產能
3.正常產能係指企業預期可達到的供給產能或需求產能? 答：正常產能係企業於考量正常供給（考量既定之維
修）之情況下，預期各期間或各季可達到之平均產能。 4.企業是否得每年或每季修正其正常產能? 答：企業得視中長期供給（含考量既定之維修）情況之正常變化，調整正常產能，需求減少、缺工、缺料或機器故障等情況所造成之產量減少，非屬供給情況之正常變化，其所導致之未分配固定製造費用應於當期認列為銷貨成本。但企業若預期未來中長期供給量將減少，且已認列相關資產之減損，則可據以調整正常產能。
製造費用(續)
釋例
20X5年固定製造費用$10,000，正常產能下，機器時數為10,000小時/年
舉例說明分攤情形如下：
實高每小時分已分攤未分攤固
際於攤成本固定製定製造費
產正
造費用用
能常
(hr) 產
能
正常產能
1. 正常產能是否可依產業特性的淡旺季節有不同產能的設定及分攤?
衡量存貨成本時，A公司應估計預期將自賣方取得之折扣
此觀念與IAS 18第10段「收入應按企業與買方或使用者所協議交易對價（考慮商業折扣及數量折扣後）之公平價值衡量」一致
製成品及在製品存貨之成本
製成品及在製品存貨之成本，應包括直接原料、直接人工及製造費用
直接原料：亦稱直接材料，指能合理辨認係直接用於製成品之生產，成為製成品一部分之所有原料，但金額微小者，不在此限。
Quiz 2
問題：以外幣計價之存貨產生的外幣兌換損益是否可列為存貨的取得成本?
答案：
IAS 21.規定「以外幣為基準之交易通常係以交易發生日之即期匯率作為入帳之基礎」，故外幣兌換損益不可列為存貨之取得成本。

IAS2 存货

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3.1.3 存货准则的关键概念
• 1. 存货 • 存货是指下列资产之一：在日常活动中持有以备出售的产成品或商品，
为出售而处于生产过程中的在产品，在生产过程中耗用的材料或物料，以及在提供劳务过程中耗用的材料或物料。 • 2. 存货成本 • 存货成本包括采购成本、加工成本和使存货达到当前场所和状态所发生的其他成本。 • 3. 可变现净值 • 可变现净值是估计销售价格减去估计完工成本及销售所必需的费用。
25
26
?理解ias2的目的和范围及存货的会计处理?理解存货相关计量名词及关键术语?掌握有关存货计量的原则?应用ias2进行案例分析4第3章ias2存货?案例引入对企业而言确定存货价值的重要性不仅体现在存货在当期利润表中转化为费用且在资产负债表反映为资产的价值
IAS2 存货
1
主要内容
1 存货准则的制定背景及其应用 2 存货的确认 3 存货的计量 4 存货的列报与披露
销一部分余下的未售出存货的成本。 • 其次，年末存货的巧克力原材料可用8个月，正常的存货水平是2个月的用量。
这些存货的现行重置成本低于其原始成本。
24
二、ABC公司案例分析
• ABC公司在2010年1月1日以600 000美元的价格购买了部分电脑设备。在2010年12月31日存货的可变现净值为550 000美元。在2011年ABC 公司以620 000美元的价格将电脑存货出售。基于上述信息，下面哪个陈述是正确的。
7
• 4. 先进先出法 • 一种成本流动假设，假定先购入或者生产的产品先售出。 • 5. 毛利法 • 根据可销售商品的成本、销售收入以及毛利率估计期末存
货金额的一种方法。 • 6. 成本与可变现净值孰低 • 存货以成本与可变现净值两者中的较低者来估价。

国际会计准则(IAS)应用与解读了解国际会计准则在实际应用中的要求和解读

国际会计准则（IAS）应用与解读了解国际会计准则在实际应用中的要求和解读国际会计准则（IAS）应用与解读：了解国际会计准则在实际应用中的要求和解读国际会计准则（International Accounting Standards，简称IAS）是由国际会计准则委员会（International Accounting Standards Board，简称IASB）制定的，用于规范全球跨境交易和财务报告的会计标准。

IAS 的应用在全球范围内日益广泛，对于了解和掌握IAS的内容、要求和解读以及在实际应用中的相关问题非常重要。

本文将针对IAS的应用与解读进行讨论。

一、IAS的应用范围和基本要求IAS适用于全球范围内的所有上市公司以及其他经济实体，包括合资企业、联营企业和其他形式的商业组织。

IAS鼓励企业自愿采用该标准，以提高全球投资者和利益相关方对财务报告的理解和比较。

IAS的基本要求包括以下几个方面：1. 记账原则：IAS要求企业按照公允、可靠、准确和完整的原则记录和披露财务交易和事项。

2. 会计政策选择：IAS允许企业根据业务特点和具体情况选择适合自身的会计政策，但要求在财务报表中明确披露所采用的会计政策，并保持会计政策的一致性。

3. 资产、负债和所有者权益确认和计量：IAS规定了各种类型资产、负债和所有者权益的确认和计量准则，旨在实现财务报表的可比性和一致性。

4. 财务报告披露要求：IAS要求企业向利益相关方提供真实、可理解和及时的财务信息，包括重大会计政策、财务报表附注、管理层讨论与分析等。

二、IAS在实际应用中的解读与问题IAS在实际应用中可能遇到一些解读问题和相关争议，这需要会计人员和相关利益相关方进行深入的理解和研究。

1. 核心概念的解读：IAS中涉及的核心概念如公允价值、资产减值、收入确认等，需要在实际应用中进行具体解读和操作，以确保会计处理符合标准的要求。

2. 专业判断和估计：IAS要求会计人员在确定财务报表项目时进行专业判断和估计，这可能涉及到一些主观性和不确定性，需要权衡各种因素和利益，尽量确保信息的真实和可靠。

IFRS国际会计准则---存货

© 2008 Deloitte & Touche
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存貨之原始衡量
商品及原物料存貨之成本製成品及在製品存貨之成本不得列為存貨成本之項目生產過程產出多種產品勞務存貨
© 2008 Deloitte & Touche
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商品及原物料存貨之成本
通常包括取得存貨之貨價（減除進貨折讓及補貼) ；及其他為使存貨達到可供銷售或可供生產之狀態及地點所發生之必要支出。
影響：避免無效率支出納入成本
© 2008 Deloitte & Touche
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生產過程產出多種產品
存貨生產過程中可能同時產出多種產品，如產出聯
產品(joint product)或主產品及副產品(by product)。若無法個別辨認各種產品成本，應
按合理且一致之基礎分攤分攤基礎可能基於各類產品於可分離辨認之生產階段或完工階段之售價
© 2008 Deloitte & Touche
8
製造費用
固定製造費用原則例外
應按生產設備的正常產能(註)分攤，不宜按實正常產能際產能分攤，若實際產能與正常產能差異不大，得按實際產實際產量分攤之若實際產量異常高於高於正常產能，企業應以實際高於實際產量分攤固定製造費用，以避免存貨帳列金額產量高於實際成本
存貨係指符合下列任一條件之資產：
備供正常營業出售者正在生產中且將於完成後供正常營業出售者將於商品生產或勞務提供過程中消耗之材料或物料
© 2008 Deloitte & Touche
3
排除適用之項目
下列項目不適用本公報之規定
長期工程合約（包含與長期工程直接相關之勞務合約）所產生之在建工程(IAS 11『工程合約』) 金融商品(IAS 39『金融工具：認列與衡量』) 農業活動相關生物資產及收成點之農產品 (IAS 41 『農業』)

ias 2发展现状

ias 2发展现状
IAS 2是国际会计准则委员会（IASB）发行的有关存货的会计准则。

该准则规定了企业应如何计量和报告存货，以确保会计报表的准确性和可比性。

过去几十年里，全球经济形势和商业模式的变化对存货的发展产生了重大影响。

因此，IAS 2也不断发展和演变，以适应新的挑战和要求。

近年来，全球供应链的复杂性和全球化程度不断提高，这对存货的管理和跟踪提出了新的要求。

因此，IAS 2不仅要求企业记录存货的成本，还要求企业根据其预期的使用方式和实际销售情况对存货进行分类和估值。

另外，随着技术的发展，企业越来越倾向于采用自动化系统来管理存货。

这些系统可以帮助企业精确地跟踪存货的流动和变化，以及及时地更新存货的估值。

因此，IAS 2也要求企业在使用自动化系统时遵循相应的准则和规定，以确保存货的准确记录和报告。

此外，环境可持续性和社会责任也成为存货管理的重要考虑因素之一。

越来越多的企业开始将环境和社会因素纳入存货管理的考虑范围，以确保其供应链的可持续性和社会责任。

因此，IAS 2的未来发展可能会在存货估值和报告方面对环境和社会因素进行更多的要求和规定。

总体来说，IAS 2正在不断发展和演变，以应对全球经济和商
业环境的变化。

未来，随着技术和可持续发展的进步，我们可以期待IAS 2会更加全面和准确地解决存货管理的挑战。

IAS简介(国际会计准则)[1]共75页PPT资料

IASC的发展
2000年5月，IASC进行重新的改组（此次改革基本上按照美国财务会计准则委员会的模式，有3名美国人担任了该组织的重要职务，这是IASC为了实现其目的与美国合作、妥协的产物。），设立 IASC基金会，下设“国际会计准则理事会” （IASB）、“国际财务报告解释委员会” （IFRIC）和“准则咨询委员会”（SAC）。其中，IASB主要负责各项会计准则的研究、制定等工作。这次改组使IASC在某种意义上由各国会计准则“协调者”的身份转变成“全球会计准则”“制定者”的身份。
IASC的建立
国际会计准则委员会成立之初，并没有强有力的政治经济背景，只是选择国际上倍受关注的主要会计项目，在适当比较和挑选的基础上，调和各国同类或类似的准则，废除一些不正确的会计惯例，然后允许剩下的多种会计处理并行，允许会计实务在多个备选会计程序和会计方法中选择，从而形成易于被各国和各地区接受与遵守的国际会计准则。
IASC的建立
经济全球化已经成为当代社会一个最明显的特征，各市场之间的联系更加紧密，投资者和公司都在不断寻找跨国界的机会，各国企业纷纷从单靠国内资本市场融资转向依靠国际资本市场融资。比如伦敦证券交易所的股票市值总额中有70%是非英国公司的，德国证券交易所市值总额中有80% 是非德国公司的，区域性或全球性的资本市场正在加速形成。全球化对国际会计协调的需求与日俱增，大家都翘首期待高质量的、统一的国际会计准则出台
IASC的建立
初期国际会计准则的制定中虽也强调“以公众利益为目标”、“为改进和协调与编报财务报表有关的条例、会计准则和程序而开展广泛的工作”，但更关注的是获得国际会计准则委员会全体成员的支持，使国际会计准则争取到各国会计界的广泛认同。如此制定出来的准则显然不是高质量的准则。各国对国际会计准则经常反映折衷意见和保留自由选择的做法一方面表示接受，一方面又表示不满。

国际会计准则第2号

对国际会计准则第2 号——存货（1993 修订）的改进建议1国际会计准则第2 号——存货（200X 年修订）征询意见理事会将特别欢迎对下列问题的回答。

意见中最好能指明有关的准则段落，包含明晰的基本原理，并在合适的地方提出备选措辞的建议。

问题1您是否同意删除IAS2 第23和24段中对确定存货成本所允许选用的后进先出法？问题2IAS2 要求在以前使存货减记至成本之下的条件不复存在时，对存货减记予以转回（第30段）。

IAS2 还要求将存货减记的转回金额确认为损益（第31段）您是否同意保留这些要求？主要改动摘要主要的改动建议有：删除了第1段（3）中的“生产者”。

这一改动将例外范围扩展到非生产者，例如经纪人和经销商等，它们的存货按已确立的惯例以可变现净值计量。

由于《国际会计准则21号——汇率变动的影响》第21 段中允许选用的处理方法被提议删除，因此删除本准则第9 段。

删除了允许选用的后进先出法（第23 和24 段）。

修改了第34 段（3），要求披露所有的存货减记金额。

删除了第37至39段，由于《国际会计准则第1号——财务报表的列报》中有同样的披露要求，因此在这里不必要。

由于《解释公告第18 号——一致性：允许选用的处理方法》（已并入《国际会计准则第8 号——会计政策、会计估计变更和会计差错》）已涉及，因此撤销《解释公告第1 号——一致性：存货成本的不同计算方法》。

目录国际会计准则第2 号——存货（200X 年修订）目的范围⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯段落1-3定义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯4-5 存货的计量⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯6-30 存货成本⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯7-18 采购成本⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯8加工成本⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯10-12其他成本⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯13-15劳务提供者的存货成本⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯16从生物资产上收获的农产品的成本⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯16A成本计算方法⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯17-18 成本计算⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯19-22 可变现净值⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯25-30 确认为费用⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯31-33 披露⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯34-35 生效日期⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯41 附录：结论依据（200X 年修订版）国际会计准则第２号——存货（200X 年修订）本准则中以粗体标示的段落，应与本准则中的背景资料和实施指南以及《国际会计准则公告前言》的内容一并阅读。

国际会计准则(国际会计准则委员会制定并公布的会计规范)

主要规定
制定程序
规定
已颁发的准则
国际会计准则主要规定： ①会计报表中的某些项目应如何计量； ②应提供报表资料的最低限度。
国际会计准则的制定程序是：由国际会计准则委员会理事会选定题目，提交筹划组；
国际会计准则初稿经理事会2/3以上表决通过，作为征求意见稿广为分发，搜集意见；征询期通常为6个月, 期满时由筹划组根据各方面意见研究修改,修改稿交理事会审议，经3/4以上表决通过，用国际会计准则委员会名义颁发。在制定准则以前，还可能对某些题目发表讨论文件。从选题到制定颁发，一般约需3年。
准则区别
国际会计准则与美国会计准则的比较
美国会计准则通常被称为“公认会计准则”(GAAP)，主要由美国财务会计准则委员会发布，包括150多项财务会计准则(FAS)。按照美国法律，美国会计准则的制定或管理权力属于美国证监会(SEC)，美国证监会将制定会计准则的工作委托给美国财务会计准则委员会(FASB)，但保留了否决权。美国财务会计准则委员会成立于1972年，性质上是民间专业机构，由高等院校专家、会计师事务所专家等组成，具有较高的专业性和独立性。
不同点：一是出发点不同。 IASB的出发点是制定全球通用的会计准则，FASB则主要根据美国国内经济活动的需要制定会计原则，主要适用于美国。二是基础不同。
谢谢观看
国际会计准则（国际会计准则委员会制定并公布的会计规范）
国际会计准则委员会制定并公布的会计规范
01 基本介绍
03 主要规定
目录
02 历史沿革 04 准则区别
国际会计准则(International Accounting Standards,简称IAS)是由国际会计准则委员会制定并公布的会计一般规范。其目的是促成国际范围内的会计行为的规范化。它不直接约束各国的会计活动，而通过纳入各国的会计规范系统来对各国 (主要是国际会计准则委员会会员所在国)的会计活动施加影响。现已公布的国际会计准则有“会计政策的披露”、“存货估价”、“折旧会计”、“财务报表”、“合并财务报表”、“财务状况变动表”、“会计对价格变动的反映”、“非常事项与前期事项的处理和会计政策的改变”、“研究和开发活动的会计”、“或有事项和资产负债表日以后发生事项的处理”、“建筑合同会计”、“所得税会计”及“流动资产流动负债的列示”，等等。

IAS简介国际会计准则

IASC的发展
2000年5月，IASC进行重新的改组（此次改革基本上按照美国财务会计准则委员会的模式，有3名美国人担任了该组织的重要职务，这是IASC为了实现其目的与美国合作、妥协的产物。），设立 IASC基金会，下设“国际会计准则理事会” （IASB）、“国际财务报告解释委员会” （IFRIC）和“准则咨询委员会”（SAC）。其中，IASB主要负责各项会计准则的研究、制定等工作。这次改组使IASC在某种意义上由各国会计准则“协调者”的身份转变成“全球会计准则”“制定者”的身份。
IASC的建立
国际会计准则委员会成立之初，并没有强有力的政治经济背景，只是选择国际上倍受关注的主要会计项目，在适当比较和挑选的基础上，调和各国同类或类似的准则，废除一些不正确的会计惯例，然后允许剩下的多种会计处理并行，允许会计实务在多个备选会计程序和会计方法中选择，从而形成易于被各国和各地区接受与遵守的国际会计准则。
IASC的建立
经济全球化已经成为当代社会一个最明显的特征，各市场之间的联系更加紧密，投资者和公司都在不断寻找跨国界的机会，各国企业纷纷从单靠国内资本市场融资转向依靠国际资本市场融资。比如伦敦证券交易所的股票市值总额中有70%是非英国公司的，德国证券交易所市值总额中有80% 是非德国公司的，区域性或全球性的资本市场正在加速形成。全球化对国际会计协调的需求与日俱增，大家都翘首期待高质量的、统一的国际会计准则出台
国际会计准则第33号（IAS 33）——每股收益国际会计准则第34号（IAS 34）——中期财务报告国际会计准则第35号（IAS 35）——终止经营 (已被于2005年生效的IFRS 5取代)
IAS的具体准则
国际会计准则第36号（IAS 36）——资产减值国际会计准则第37号（IAS 37）——准备、或有负债和或有资产国际会计准则第38号（IAS 38）——无形资产

国际会计准则-课件

2、取得存货成本的计量
下列内容不能列入存货成本：
（1）浪费的材料、人工或其他生产费用的不正常金额（2）储存费用，除非是那些在进入下一生产阶段之前的生产过程中所必需的费用（3）无助于使存货达到目前场所和状态的行政管理间接费用（4）销售费用
3、发出存货的计价方法
发出存货的计价方法：
➢个别计价法 ➢先进先出法 ➢期末一次加权平均法 ➢移动加权平均法
➢ 诸如建造桥梁、建筑物、水坝、管道、道路、船舶或隧道等。
1、什么是建筑合同
建筑合同还包括以下两项：（1）与建造资产直接有关的提供劳务的合同，例如提供项目管理人员和设计师的服务；（2）拆除或重建资产的合同以及拆除资产后修复环境的合同。
2、建筑合同收入
建筑合同收入应包括：
➢合同中最初议定的价款； ➢在以下的限度内由于建筑工程的变更、索赔和奖励可能带来的收入：
• 可变现净值：存货的预计售价减去至完工时估计将要发生的成本、估计的销售费用及相关税费后的余额。
可变现净值地确定
(1)为执行销售合同(劳务合同)持有的存货，通常应以产成品或商品的合同价格为可变现净值的计算基础
(2)若企业持有的存货数量超过购货合同约定的数量，超过部分存货的可变现净值以产成品或商品的一般销售价格为计算基础。
25
移动加权平均法
➢ 以每次进货成本加上原有库存存货的成本，除以每次进货数量与原有库存存货的数量之和，计算加权平均单位成本，作为在下次进货之前计算各次发出存货成本的依据
加单
位权成平期期本均初初结存存货存的本货本实本的次际次实收数收际入量入成存存量货本货的的