ias2
(c) 將於製造過程或勞務提供過程中消耗之原料或物料（耗材）。 IAS2 適用於所有存貨，但下列情況除外：. (a) 建造合約產生之在製品，包含直接相關之勞務合約（見國際會計準則第. 11號「建造合約」）；. (b) 金融工具（見國際會計準則第32號「金融工具：表達」、國際會計準則. 第39號「金融工具：認列與衡量」及國際財務報導準則第9號「金融 ... ,IAS 2 contains the requirements on how to account for most types of inventory. The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines acceptable methods of determining cost, including specific ide,已正式發布之IFRS正體中文版請見金管會國際財務報導準則下載專區. 地址:103台北市大同區承德路一段十七號二十樓 電話: 02-25490549 本網站內容著作權屬於會計研究發展基金會所有 Copyright © Accounting Research and Development Foundation. ,《國際會計準則第2號-存貨》（1993年11月修訂）英文名=IAS 2-Inventories，簡稱IAS2首次生效時間=1995年1月1日最新修訂時間=1993年11月修訂歷史=廢止=*1975年批准的國際會計準則第2號“在歷史成本制度下對存貨的估價和呈報” ,IAS 2 is an international financial reporting standard produced and disseminated by the International Accounting Standards Board (IASB) to provide guidance on the valuation and classification of inventories. Overview[edit]. IAS 2 defines inventories as as,EN - EU IAS 2. FOR INFORMATION PURPOSES ONLY. 1. International Accounting Standard 2. Inventories. Objective. 1. The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the ,IAS 2 provides guidance for determining the cost of inventories and the subsequent recognition of the cost 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 inv,IAS 2. © IFRS Foundation. 1. International Accounting Standard 2. Inventories. Objective. 1. The 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
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 ias2 相關參考資料
國際會計準則第2 號「存貨」簡介
(c) 將於製造過程或勞務提供過程中消耗之原料或物料（耗材）。 IAS2 適用於所有存貨，但下列情況除外：. (a) 建造合約產生之在製品，包含直接相關之勞務合約（見國際會計準則第. 11號「建造合約」）；. (b) 金融工具（見國際會計準則第32號「金融工具：表達」、國際會計準則. 第39號「金融工具：認列與衡量」及國際財務報導準則第9號「金融 ... http://www.twse.com.tw IAS 2 — Inventories - IAS Plus
IAS 2 contains the requirements on how to account for most types of inventory. The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines accepta... https://www.iasplus.com 財團法人中華民國會計研究發展基金會- IFRS正體中文版
已正式發布之IFRS正體中文版請見金管會國際財務報導準則下載專區. 地址:103台北市大同區承德路一段十七號二十樓 電話: 02-25490549 本網站內容著作權屬於會計研究發展基金會所有 Copyright © Accounting Research and Development Foundation. http://www.ardf.org.tw 《國際會計準則第2號-存貨》 - MBA智库百科
《國際會計準則第2號-存貨》（1993年11月修訂）英文名=IAS 2-Inventories，簡稱IAS2首次生效時間=1995年1月1日最新修訂時間=1993年11月修訂歷史=廢止=*1975年批准的國際會計準則第2號“在歷史成本制度下對存貨的估價和呈報” http://wiki.mbalib.com IAS 2 - Wikipedia
IAS 2 is an international financial reporting standard produced and disseminated by the International Accounting Standards Board (IASB) to provide guidance on the valuation and classification of inven... https://en.wikipedia.org International Accounting Standard 2
EN - EU IAS 2. FOR INFORMATION PURPOSES ONLY. 1. International Accounting Standard 2. Inventories. Objective. 1. The objective of this Standard is to prescribe the accounting treatment for inventories... http://ec.europa.eu IAS 2 Inventories - IFRS
IAS 2 provides guidance for determining the cost of inventories and the subsequent recognition of the cost as an expense, including any write-down to net realisable value. It also provides guidance on... http://www.ifrs.org International Accounting Standard 2 Inventories Objective Scope ...
IAS 2. © IFRS Foundation. 1. International Accounting Standard 2. Inventories. Objective. 1. The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in... http://www.frascanada.ca |