IAS 2 Inventories - معيار المحاسبة الدولي رقم 2 المخزون

Описание: 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
---------------------------------------------------------------------------------------
اذا اعجبك الفيديو لا تنسي الاشتراك في القناة وتفعيل زر الجرس ليصلك كل جديد
----------------------------------------------------------------------------------------
لمشاهدة وتحميل الملف
https://drive.google.com/file/d/1BaAF...
لمشاهدة وتحميل ملف الاكسيل
https://drive.google.com/file/d/1vjUc...
---------------------------------------------------------------------------------------
IAS 12 Income tax
   • IAS 12 Income tax - Introduction (1)  
IFRS 16 Leases
   • IFRS 16 Leases  - Introduction -  معيار عق...  
IAS 1 Presentation of financial statements
   • IAS 1 Presentation of financial statements...  
IAS 16 Property, Plant and Equipment
   • Ifrs diploma - IAS 16 Property, Plant and ...  
IAS 40 Investment Property
   • Ifrs diploma - IAS 40 Investment property ...  
IAS 23 Borrowing costs
   • IFRS diploma - IAS 23 Borrowing costs - In...  
IAS 20 Accounting for government grants
   • IAS 20 Accounting for government grants an...  
IAS 38 Intangible assets
   • IAS 38 Intangible assets - Inroduction  
IAS 36 Impairment of assets
   • IAS 36 Impairment of assets - Introduction  
IAS 21 The effects of changes in foreign exchange rates
   • IAS 21 The effects of changes in foreign e...  
IAS 37 Provisions, Contingent liabilities and contingent assets
   • IAS 37 Provisions, Contingent liabilities ...  
IAS 2 Inventories
   • IAS 2 Inventories - معيار المحاسبة الدولي ...  
IAS 41 Agriculture
   • شرح معيار المحاسبة الدولي 41 الزراعة - IAS...  
IFRS 6 Exploration for and evaluation of mineral resources
   • IFRS 6 Exploration for and evaluation of m...  
IAS 33 Earnings per share
   • IAS 33 Earnings per share  
---------------------------------------------------------------------------------------

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