美国会计准则与国际会计准则比较摘录Word文件下载.docx

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