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題名 | Measurement and Disclosure of Inventories in Financial Statements: Interpretation and Application of IAS 2=存貨的衡量與揭露:國際會計準則公報第二號的說明與應用 |
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作者 | 鄭美愛; 梁偉平; | 書刊名 | 北商學報 |
卷期 | 9 民95.01 |
頁次 | 頁61-80 |
分類號 | 495.71 |
關鍵詞 | 國際會計準則第2號公報; 存貨; 財務報表使用者; IAS 2; Inventory; Financial statements users; |
語文 | 英文(English) |
中文摘要 | 國際會計準則第2號(IAS2,2004年修訂版)規範存貨在財務報表的衡量與揭露,以提供報表使用者真實與允當的相關資訊。基本上,有關存貨之會計政策的選擇、衡量的依據及成本或淨變現值較低的選擇、衡量的依據及成本或淨變現值較低的評價必須揭露於財務報表內。一般而言,存貨的成本包括原料的購價與轉換至現況的加工成本。由於存貨經常是企業向第三者借貸時的擔保品,故必須在財務報表中供額外的資訊給予使用者,以滿足其授信決策的需要。國際會計準則第2號公報中有詳細的規範,本文將實與會計準則加以彙整,預期我國會計制度與國際會計制度接軌之際,能提供我國財務會計準則公報第十號—存貨之評價與表達中有關附註揭露實例不足之參考。 |
英文摘要 | IAS 2 (Revised 2004) provides the mandatory requirements for measurement and disclosure of inventories in the financial statements which are required to present a true and fair view to their users. Basically, the selected accounting policies in the measurement of inventories are required to appear in the financial statements and the inventories be measured in accordance with the adopted recognized accounting policies and stated at the lower of cost or net realizable value in the balance sheet. In general, the cost is measured in one of the recognized cost formulae and cost of inventories includes the cost of purchase and the cost of conversion which are incurred in brining the inventories to the present location and condition. The elementary components of inventories and those pledged to third parties for borrowing facilities and guarantee to affiliates are to be shown in the financial statements as additional information to their users. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。