IAS 2 Inventories - معيار المحاسبة الدولي رقم 2 المخزون

IAS 2 lays out the required accounting treatment for inventories. the major area of contention is the value of inventory to be recorded. this is recognized as an asset of the entity until the related revenues are recognized ( the item is sold ) at which point the inventory is recognized as an expense ( cost of sales ). Part or all the cost of inventories may also be expensed if a write down to net realizable value is necessary. The IAS also provides guidance on the cost formulas that are used to assign costs to inventories
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اذا اعجبك الفيديو لا تنسي الاشتراك في القناة وتفعيل زر الجرس ليصلك كل جديد
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لمشاهدة وتحميل الملف
https://drive.google.com/file/d/1BaAF...
لمشاهدة وتحميل ملف الاكسيل
https://drive.google.com/file/d/1vjUc...
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IAS 37 Provisions, Contingent liabilities and contingent assets
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   • IAS 2 Inventories - معيار المحاسبة الدولي ...  
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00:00:00 - Introduction
00:10:22 - Inventory in trading company
00:26:11 - Cost vs Net realiable value
00:42:19 - Inventory in manufacturing company
01:03:46 - Manufacturing costs
01:14:39 - Idle capacity
01:16:39 - Idle capacity example
01:45:51 - Cost formulas ( FIFO, LIFO, average and specific identification )
02:11:00 - Measurement of inventory
02:15:58 - Net realizable value
02:20:31 - Recognition as an expense
02:22:31 - Example