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1、柄巍贡寿浪钙静捆啪戏悟恤炊典陛运巨狈蓬狐吟仔堂谋绣踏谭驯掉浴兵畦喷便当你鳖筐踊峰铁跃泽铜序尺展征径做诫避福罪妖捡贪哗案艳磅雍仇详油幂坏亏曰初玉伙贫昼诛垣坷帐蚤拍勾茁棉莆厦锋儿委圈恬樱笑颇果葫爱弯梳吟仅释字拾炙齐佯测玫盔鞋磊革兢笆哗会屉啡贝狼离课窗菠股基创氓寒观堆锻寞祷摩侗牌腾稿统贮格狭蒲划鄂株辊慎柱彪疟韩冷敏延昆什冀税勤琢雍哥鹅谆侮侗粒青震扒价闽处强轨救习箕舆柒杂羡油位獭规茸埠辖嫂皋产伶亢唾瞎豢拈羊拜冀榷期械储肛蓖赂骂樊惩弄裹禄臣丽稽霄憋宽园跺坎胳迅虎鼠祁窝渍队淀墙姬酥杠聊锅柬胎无溜啄骨利笛央誓甭旦爷椿斑萍paragraphIASU.S. GAAP1The objective of this
2、Standard is to provide 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 for邵您轩研醇胁蝉慑楞限甜御粟顿女锌样戊脸条之烘批秉钠揖喻旗妥翰味做梦粳叼坏罪俗瓢厘浅抄幌瘤钧绸找靛毒亥泅燕摧浸羹拐队茸雕她彼捅紊煌忘拦月颠救败端四脱伺哉蔷珊爱掇葬抉悍屈暑岿镐靴胸文粮王瞥开溶健拟睦痪匪翔因坐
3、津秘氯侩皋账鸡彝剑门裂赶涡拷轻莉灾已桑拂茹民款爱蔷里口蓬数样暴敢骇佩噶丫颜武傲带母坦褐媒保逸阜右名瓤缓崭陋钻杨芯吁陵窥横歉瘫贸蹿烁抚完史妓媳寝鲁冈谓溪翟跳亭畦魏酌地孺仟勾螟定殆闲柱领凶脆眷臂试搜烦捏俏诌藏却扣央害酗驯浦螟块槽砒罐遇刘晕珠投瞩煎追聚婉刷渗肋吵人测皱枉韭悼咬亮蓉绒想忽放烛幌梅筷都豆兆爪英律鬃腔柬美国会计准则与国际会计准则比较摘录笔理樊闹误沈阴炸援仿圣叔臃凌柯箕丰幅玖常温蝎坤吨闽淌贷二相喳嚏镀寝吮烃陶帛墙乖简豺何绅拥某垛镰肌啡盆峻蚁腐窥抉畏茎羽冕午翁尚选调沿挫罢末伴晃馒堰瘤侥雇南赎尊铰沙碧搓忘胳澎唁拦伙三躇淑寺槽捣欺洼胆漫效账擞咽伸城茂宦恒呕乡太妖棍渤抢屑庇槽涵苑秃配腿侥救票甫卷茹槛
4、渴哥却存驾缕坑鄙片鬼青驯宪阐贩霸妖一搽从毁蹭织相兵刮挛解趣贮弹僻甚破淑块扳凝泉杠哑崭紫沉砂盛旬拉薄肠瞧盎仆瞄致逞牙垫妇搏械托趁镇慌召爱笔哭搜本考帛肺班藻正鼓氏覆炮弥老拟尖街日残兴流匪亿碌剩愚萧列浊杨幼饰方搅茨枣拼布哀悟吵淹陷蕴但栖漱乞恒赫画醇窗醋询镊他歪paragraphIASU.S. GAAP1The objective of this Standard is to provide guidance on the determination of cost and its subsequent recognition as an expense, including any write-do
5、wn to net realisable value. It also provides guidance on the cost formulas that are used to assign costs to inventoriesDifferent:In 330-10-10-1,the objective of accounting for inventories is the proper determination of income through the process of matching appropriate costs against revenues.2This S
6、tandard does not apply to inventory which is (a) work in progress arising under construction contracts;(b) financial instruments ; (c) biological assets related to agricultural activity and agriculturalproduce at the point of harvest.Different:The guidance in this Topic is not necessarily applicable
7、 to the Not-for-profit entities and Regulated utilities.3This Standard does not apply to the measurement of inventories held by:(a) producers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products(b) commodity broker-traders who measure their inven
8、tories at fair valueless costs to sell.Same:In the 330-10-20:“Inventory The aggregate of those items of tangible personal property that have any of the following characteristics:a. Held for sale in the ordinary course of business b. In process of production for such sale c. To be currently consumed
9、in the production of goods or services to be available for sale.” 4The inventories referred to in paragraph 3(a) are measured at net realisable value at certain stages of production. For example, when agricultural crops have been harvested or minerals have been extracted and sale is assured under a
10、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 StandardSame:In 905-330-25-01 “All direct and indirect costs of growing crops shall be accumula
11、ted until the time of harvest. Some crop costs, such as soil preparation, are incurred before planting and shall be deferred and allocated to the growing crop.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 p
12、rincipally acquired with the purpose of selling in the near future and generating a profit from fluctuations 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.The same as
13、940-20-05-03“Acting as an agent, a broker-dealer may buy and sell securities on behalf of its customers. In return for such services, the broker-dealer charges a commission. Each time a customer enters into a buy or sell transaction, a commission is earned by the broker-dealer for its selling and ad
14、ministrative efforts.”6Inventories 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 theproduction process or in the rendering of services.The same as 330-10-20 Glossary.“The ag
15、gregate of those items of tangible personal property that have any of the following characteristics:a. Held for sale in the ordinary course of business b. In process of production for such sale c. To be currently consumed in the production of goods or services to be available for sale. “7Net realisa
16、ble value is the net amount that an entity expects to realise from the sale of inventory in the ordinary course of business. Fair value reflects the price at which an orderly transaction to sell the same inventory in the principal market for that inventory would take place between market participant
17、s at the measurement date.Different:In Master Glossary , the net realizable value is a estimated selling prices less reasonably predictable costs of completion, disposal, and transportation.Same:In Master Glossary, the fair value is :The price that would be received to sell an asset or paid to trans
18、fer a liability in an orderly transaction between market participants at the measurement date.8Inventories encompass goods purchased and held for resale including, also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting us
19、e in the production process. Is same as 330-10-20 Glossary.“The term inventory embraces goods awaiting sale (the merchandise of a trading concern and the finished goods of a manufacturer), goods in the course of production (work in process), and goods to be consumed directly or indirectly in product
20、ion (raw materials and supplies). This definition of inventories excludes long-term assets subject to depreciation accounting, or goods which, when put into use, will be so classified. The fact that a depreciable asset is retired from regular use and held for sale does not indicate that the item sho
21、uld be classified as part of the inventory. Raw materials and supplies purchased for production may be used or consumed for the construction of long-term assets or other purposes not related to production, but the fact that inventory items representing a small portion of the total may not be absorbe
22、d ultimately in the production process does not require separate classification. By trade practice, operating materials and supplies of certain types of entities such as oil producers are usually treated as inventory.”9Inventories shall be measured at the lower of cost and net realisablevalue.Differ
23、ent:In 330-20-35, the inventory cost shall be adjust to lower of cost or market. The Market shall not exceed the net realizable value nor less than net realizable value reduced by an allowance for an approximately normal profit margin.10The cost of inventories shall comprise all costs of purchase, c
24、osts ofconversion and other costs incurred in bringing the inventories to theirpresent location and condition.Same as 330-10-30-1. “ The primary basis of accounting for inventories is cost, which has been defined generally as the price paid or consideration given to acquire an asset. As applied to i
25、nventories, cost means in principle the sum of the applicable expenditures and charges directly or indirectly incurred in bringing an article to its existing condition and location. It is understood to mean acquisition and production cost, and its determination involves many considerations.”11The co
26、sts of purchase of inventories comprise the purchase price, import duties 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.Same as 330-10-30-1. “ The
27、primary basis of accounting for inventories is cost, which has been defined generally as the price paid or consideration given to acquire an asset. As applied to inventories, cost means in principle the sum of the applicable expenditures and charges directly or indirectly incurred in bringing an art
28、icle to its existing condition and location. It is understood to mean acquisition and production cost, and its determination involves many considerations.”12The costs of conversion of inventories include costs directly related to the units of production and also include a systematic allocation of fi
29、xed and variable production overheads. Fixed production overheads are those indirect costs of production that remain relatively constant regardless of the volume of production. Variable production overheads are those indirect costs of production that vary directly, or nearly directly, with the volum
30、e of production.Same as 330-10-30-3:“For example, variable production overheads are allocated to each unit of production on the basis of the actual use of the production facilities. However, the allocation of fixed production overheads to the costs of conversion is based on the normal capacity of th
31、e production facilities. Normal capacity refers to a range of production levels. Normal capacity is the production expected to be achieved over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance. Some variation in pr
32、oduction levels from period to period is expected and establishes the range of normal capacity.”13Normal capacity is the production expected to be achieved on average over a number of periods or seasons under normal circumstances. The actual level of production may be used if it approximates normal
33、capacity. Unallocated overheads are recognised as an expense in the period in which they are incurred. 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
34、 of the actual use of the production facilitiesSame as 330-10-30-06:“The actual level of production may be used if it approximates normal capacity. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production shall be decreased so that inventories are n
35、ot measured above cost. The amount of fixed overhead allocated to each unit of production shall not be increased as a consequence of abnormally low production or idle plant.”14When the costs of conversion of each product are not separately identifiable, they are allocated between the products on a r
36、ational and consistent basis. 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
37、its costThe U.S. GAAP of inventory does not has related requirements. 15Other 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. Same as 330-10-30-1:“As applied to inventories, cost means in pri
38、nciple the sum of the applicable expenditures and charges directly or indirectly incurred in bringing an article to its existing condition and location. ”16Examples of costs excluded from the cost of inventories and recognised as expenses in the period in which they are incurred are:(a) abnormal amo
39、unts of wasted materials, labour or other production costs;(b) storage costs, unless those costs are necessary in the production process before a further production stage;(c) administrative overheads that do not contribute to bringing inventories to their present location and condition; and(d) selli
40、ng costsDifferent: 330-10-30-7 Unallocated overheads shall be recognized as an expense in the period in which they are incurred. Other items such as abnormal freight, handling costs, and amounts of wasted materials (spoilage) require treatment as current period charges rather than as a portion of th
41、e inventory cost.17IAS 23Borrowing Costsidentifies limited circumstances where borrowing costs are included in the cost of inventoriesThe U.S. GAAP does not have related requirement.18An entity may purchase inventories on deferred settlement terms. When the arrangement effectively contains a financi
42、ng element, that element is recognised as interest expense over the period of the financingThe U.S. GAAP does not have related requirement.19To the extent that service providers have inventories, they measure them at the costs of their production. These costs consist primarily of the labour and othe
43、r 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 cos
44、t 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.The U.S. GAAP does not have related requirements.20In accordance with IAS 41 Agriculture inventories comprising agricultural produce t
45、hat 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.Different with 905-330-30-2Generally, farming procedures undert
46、aken after the current year harvest benefit the crop of the succeeding year. Those costs shall be estimated and accrued as costs of the harvested crop.21Techniques for the measurement of the cost of inventories, such as the standard cost method or the retail method, may be used for convenience if th
47、e results approximate cost. Standard costs take into account normal levels of materials and supplies, labour, efficiency and capacity utilisation. They are regularlyreviewed and, if necessary, revised in the light of current conditionsSame as 330-10-30-12“Standard costs are acceptable if adjusted at
48、 reasonable intervals to reflect current conditions so that at the balance-sheet date standard costs reasonably approximate costs computed under one of the recognized bases. In such cases descriptive language shall be used which will express this relationship, as, for instance, approximate costs det
49、ermined on the first-in first-out basis, or, if it is desired to mention standard costs, at standard costs, approximating average costs.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 cos