美国会计准则与国际会计准则比较摘录Word文件下载.docx
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美国会计准则与国际会计准则比较摘录Word文件下载.docx
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TheobjectiveofthisStandardistoprovideguidanceonthedeterminationofcostanditssubsequentrecognitionasanexpense,includinganywrite-downtonetrealisablevalue.Italsoprovidesguidanceonthecostformulasthatareusedtoassigncoststoinventories
Different:
In330-10-10-1,theobjectiveofaccountingforinventoriesistheproperdeterminationofincomethroughtheprocessofmatchingappropriatecostsagainstrevenues.
2
ThisStandarddoesnotapplytoinventorywhichis
(a)workinprogressarisingunderconstructioncontracts;
(b)financialinstruments;
(c)biologicalassetsrelatedtoagriculturalactivityandagricultural
produceatthepointofharvest.
TheguidanceinthisTopicisnotnecessarilyapplicabletotheNot-for-profitentitiesandRegulatedutilities.
3
ThisStandarddoesnotapplytothemeasurementofinventoriesheldby:
(a)producersofagriculturalandforestproducts,agriculturalproduceafterharvest,andmineralsandmineralproducts
(b)commoditybroker-traderswhomeasuretheirinventoriesatfairvaluelesscoststosell.
Same:
Inthe330-10-20:
“Inventory
Theaggregateofthoseitemsoftangiblepersonalpropertythathaveanyofthefollowingcharacteristics:
a.Heldforsaleintheordinarycourseofbusiness
b.Inprocessofproductionforsuchsale
c.Tobecurrentlyconsumedintheproductionofgoodsorservicestobeavailableforsale.”
4
Theinventoriesreferredtoinparagraph3(a)aremeasuredatnetrealisablevalueatcertainstagesofproduction.Forexample,whenagriculturalcropshavebeenharvestedormineralshavebeenextractedandsaleisassuredunderaforwardcontractoragovernmentguarantee,orwhenanactivemarketexistsandthereisanegligibleriskoffailuretosell.TheseinventoriesareexcludedfromonlythemeasurementrequirementsofthisStandard
In905-330-25-01
“Alldirectandindirectcostsofgrowingcropsshallbeaccumulateduntilthetimeofharvest.Somecropcosts,suchassoilpreparation,areincurredbeforeplantingandshallbedeferredandallocatedtothegrowingcrop."
5
Broker-tradersarethosewhobuyorsellcommoditiesforothersorontheirownaccount.Theinventoriesreferredtoinparagraph3(b)areprincipallyacquiredwiththepurposeofsellinginthenearfutureandgeneratingaprofitfromfluctuationsinpriceorbroker-traders’margin.Whentheseinventoriesaremeasuredatfairvaluelesscoststosell,theyareexcludedfromonlythemeasurementrequirementsofthisStandard.
Thesameas940-20-05-03
“Actingasanagent,abroker-dealermaybuyandsellsecuritiesonbehalfofitscustomers.Inreturnforsuchservices,thebroker-dealerchargesacommission.Eachtimeacustomerentersintoabuyorselltransaction,acommissionisearnedbythebroker-dealerforitssellingandadministrativeefforts.”
6
Inventoriesareassets:
(a)heldforsaleintheordinarycourseofbusiness;
(b)intheprocessofproductionforsuchsale;
or
(c)intheformofmaterialsorsuppliestobeconsumedinthe
productionprocessorintherenderingofservices.
Thesameas330-10-20Glossary.
“Theaggregateofthoseitemsoftangiblepersonalpropertythathaveanyofthefollowingcharacteristics:
c.Tobecurrentlyconsumedintheproductionofgoodsorservicestobeavailableforsale.“
7
Netrealisablevalueisthenetamountthatanentityexpectstorealisefromthesaleofinventoryintheordinarycourseofbusiness.Fairvaluereflectsthepriceatwhichanorderlytransactiontosellthesameinventoryintheprincipalmarketforthatinventorywouldtakeplacebetweenmarketparticipantsatthemeasurementdate.
InMasterGlossary,thenetrealizablevalueisaestimatedsellingpriceslessreasonablypredictablecostsofcompletion,disposal,andtransportation.
InMasterGlossary,thefairvalueis:
Thepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.
8
Inventoriesencompassgoodspurchasedandheldforresaleincluding,alsoencompassfinishedgoodsproduced,orworkinprogressbeingproduced,bytheentityandincludematerialsandsuppliesawaitinguseintheproductionprocess.
Issameas330-10-20Glossary.
“Theterminventoryembracesgoodsawaitingsale(themerchandiseofatradingconcernandthefinishedgoodsofamanufacturer),goodsinthecourseofproduction(workinprocess),andgoodstobeconsumeddirectlyorindirectlyinproduction(rawmaterialsandsupplies).Thisdefinitionofinventoriesexcludeslong-termassetssubjecttodepreciationaccounting,orgoodswhich,whenputintouse,willbesoclassified.Thefactth
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