{"id":18538,"date":"2023-12-06T19:47:14","date_gmt":"2023-12-06T19:47:14","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=18538"},"modified":"2023-12-06T19:51:42","modified_gmt":"2023-12-06T19:51:42","slug":"skk-04-improved-inventory","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/finance-kontabilitet\/standardet-kombetare-te-kontabilitetit\/skk-04-inventaret-i-permiresuar\/","title":{"rendered":"SKK 04 Inventories \u2013 improved"},"content":{"rendered":"
Home Page<\/a><\/span> | Finance & Accounting<\/a><\/span> | National Accounting Standards<\/a><\/span> | SKK 04 Inventories \u2013 improved<\/span><\/span><\/div>\n\n\n

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Standards<\/span> <\/span>National<\/span> <\/span>to<\/span> <\/span>Accounting<\/span> <\/span>to<\/span> <\/span>Improved<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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SKK<\/span> <\/span>4 Inventories<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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Page.<\/span><\/p>\n<\/td>\n

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Standard<\/span> <\/span>National I<\/span> <\/span>Accounting<\/span> <\/span>No.<\/span> <\/span>4<\/span> <\/span>\u2013<\/span> <\/span>Inventories<\/span> <\/span>\u2013<\/span> <\/span>I<\/span> <\/span>Improved<\/span><\/strong><\/p>\n

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Contents<\/span>Paragraphs<\/em><\/span><\/strong><\/p>\n

Objective<\/span> <\/span>And<\/span> <\/span>Basics<\/span> <\/span>E<\/span> <\/span>Preparations 1-3<\/span><\/strong><\/p>\n

Field<\/span> <\/span>E<\/span> <\/span>Application 4-5<\/span><\/strong><\/p>\n

Definitions<\/span> <\/span>Main 6-7<\/span><\/strong><\/p>\n

Recognition<\/span> <\/span>And<\/span> <\/span>RATING 8-<\/span> <\/span>29<\/span><\/strong><\/p>\n

Recognition<\/span> <\/span>in<\/span> <\/span>accounting 8 \u2013<\/span> <\/span>9<\/span><\/p>\n

Measurement<\/span> <\/span>Initial 10-12<\/span><\/p>\n

Assessment<\/span> <\/span>next 13<\/span> <\/span>-22<\/span><\/p>\n

Depreciation<\/span> <\/span>i<\/span> <\/span>inventory 23-<\/span> <\/span>28<\/span><\/p>\n

Registration cancellation 29<\/span> <\/span>\u2013 30<\/span><\/p>\n

Presentation<\/span> <\/span>E<\/span> <\/span>Inventory<\/span> <\/span>In<\/span> <\/span>Mirrors<\/span> <\/span>Financial 31<\/span> <\/span>\u2013 33<\/span><\/strong><\/p>\n

NOTES<\/span> <\/span>Explanatory 34<\/span><\/strong><\/p>\n

Date<\/span> <\/span>E<\/span> <\/span>Introduction<\/span> <\/span>In<\/span> <\/span>Application 35<\/span><\/strong><\/p>\n

Comparison with International Financial Reporting Standards for Entities<\/span> <\/span>Economic<\/span> <\/span>To<\/span> <\/span>Little<\/span> <\/span>And<\/span> <\/span>To<\/span> <\/span>Middle<\/span> <\/span>(SNRF<\/span> <\/span>For<\/span> <\/span>Never mind) 36<\/span><\/strong><\/p>\n

The Basis of Conclusions<\/span> <\/span>Guide<\/span> <\/span>For Implementation<\/span> <\/span>E<\/span> <\/span>SKK<\/span> <\/span>4<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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Objective<\/span> <\/span>And<\/span> <\/span>Basics<\/span> <\/span>E<\/span> <\/span>Preparations<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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1<\/span><\/p>\n<\/td>\n

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Objective<\/span> <\/span>i<\/span> <\/span>Standard<\/span> <\/span>National<\/span> <\/span>to<\/span> <\/span>Accounting<\/span> <\/span>4<\/span> <\/span>Inventories<\/em><\/span> <\/em><\/span>(\u201eSKK<\/span> <\/span>four inches<\/span> <\/span>or<\/span> <\/span>\u201eStandard\"<\/span> <\/span>i<\/span> <\/span>to extract<\/span> <\/span>and the<\/span> <\/span>i<\/span> <\/span>approved<\/span> <\/span>from<\/span> <\/span>Council<\/span><\/p>\n

The National Accounting Standard, issued by the Ministry of Finance, sets forth the principles for recognition, measurement, and valuation of<\/span> <\/span>the subsequent inventory, as well as the necessary explanations in the financial statements prepared in accordance with Standards<\/span> <\/span>National<\/span> <\/span>to<\/span> <\/span>Accounting.<\/span> <\/span>These<\/span> <\/span>standard<\/span> <\/span>based on<\/span> <\/span>in<\/span> <\/span>principles<\/span> <\/span>e<\/span> <\/span>accounting<\/span> <\/span>and the<\/span> <\/span>reporting<\/span> <\/span>to<\/span> <\/span>accepted<\/span> <\/span>in<\/span> <\/span>scale<\/span> <\/span>international,<\/span> <\/span>requirements<\/span> <\/span>e<\/span> <\/span>general<\/span> <\/span>to<\/span> <\/span>to<\/span> <\/span>whom<\/span> <\/span>are described<\/span> <\/span>in<\/span> <\/span>The law<\/span> <\/span>number.<\/span> <\/span>9228<\/span> <\/span>\u201cFor<\/span> <\/span>Accounting<\/span> <\/span>and the<\/span> <\/span>Mirrors<\/span><\/p>\n

Financially,<\/span> <\/span>published<\/span> <\/span>in<\/span> <\/span>April<\/span> <\/span>2004,<\/span> <\/span>i<\/span> <\/span>changed.<\/span><\/p>\n<\/td>\n<\/tr>\n

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2<\/span><\/p>\n<\/td>\n

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SKK<\/span> <\/span>4<\/span> <\/span>supported<\/span> <\/span>in<\/span> <\/span>the standard<\/span> <\/span>International<\/span> <\/span>to<\/span> <\/span>Accounting,<\/span> <\/span>South Korean<\/span> <\/span>2<\/span> <\/span>Inventories.<\/em><\/span> <\/em><\/span>SKK<\/span> <\/span>4<\/span> <\/span>is<\/span> <\/span>changed<\/span> <\/span>for<\/span> <\/span>to you<\/span> <\/span>done<\/span> <\/span>i<\/span><\/p>\n

comparable to Section 13 \u2013 <\/span>Inventories <\/em><\/span>of the International Financial Reporting Standards for Small Entities and of<\/span> <\/span>Appendix (SNRF for NVM). A corresponding table of the Standard's paragraphs with SNRF for NVM paragraphs is provided.<\/span> <\/span>in paragraph 36. For cases not directly addressed by IFRS 4 or any other IFRS, management of<\/span> <\/span>economic unit<\/span> <\/span>It must, with the approval of the National Council of Accountancy, implement a policy that ensures<\/span> <\/span>a true and fair view of the financial position, financial performance, and changes in cash flows<\/span> <\/span>monetary<\/span> <\/span>and the<\/span> <\/span>to<\/span> <\/span>capital<\/span> <\/span>to<\/span> <\/span>of the unit<\/span> <\/span>economic<\/span> <\/span>as<\/span> <\/span>required<\/span> <\/span>in<\/span> <\/span>under<\/span> <\/span>9<\/span> <\/span>to<\/span> <\/span>to the law<\/span> <\/span>number.<\/span> <\/span>9228<\/span> <\/span>\u201cFor<\/span> <\/span>Accounting<\/span> <\/span>and the<\/span> <\/span>Mirrors<\/span><\/p>\n

Financially,<\/span> <\/span>to extract<\/span> <\/span>in<\/span> <\/span>April<\/span> <\/span>2004,<\/span> <\/span>i<\/span> <\/span>changed.<\/span><\/p>\n<\/td>\n<\/tr>\n

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3<\/span><\/p>\n<\/td>\n

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Mirrors<\/span> <\/span>financial<\/span> <\/span>will<\/span> <\/span>to<\/span> <\/span>are prepared<\/span> <\/span>on<\/span> <\/span>the base<\/span> <\/span>e<\/span> <\/span>of the concept<\/span> <\/span>to<\/span> <\/span>materiality.<\/span> <\/span>Standards<\/span> <\/span>National<\/span> <\/span>to<\/span> <\/span>Accounting<\/span> <\/span>there were no<\/span> <\/span>must<\/span> <\/span>to<\/span><\/p>\n

are enforced<\/span> <\/span>for<\/span> <\/span>voices<\/span> <\/span>non-material.<\/span> <\/span>Concept<\/span> <\/span>of materiality<\/span> <\/span>is defined<\/span> <\/span>and the<\/span> <\/span>clarified<\/span> <\/span>in<\/span> <\/span>paragraphs<\/span> <\/span>40<\/span> <\/span>to<\/span> <\/span>ninety of<\/span> <\/span>SKK<\/span> <\/span>1.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Field<\/span> <\/span>E<\/span> <\/span>Application<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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4<\/span><\/p>\n<\/td>\n

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This<\/span> <\/span>Standard<\/span> <\/span>will<\/span> <\/span>applies<\/span> <\/span>for<\/span> <\/span>to<\/span> <\/span>all<\/span> <\/span>Inventories with<\/span> <\/span>exclusion<\/span> <\/span>to:<\/span><\/p>\n

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(a)<\/span>employee<\/span> <\/span>in<\/span> <\/span>process<\/span> <\/span>in<\/span> <\/span>connection<\/span> <\/span>with<\/span> <\/span>contracts<\/span> <\/span>e<\/span> <\/span>construction<\/span> <\/span>(see<\/span> <\/span>SKK<\/span> <\/span>8 <\/span>To<\/em><\/span> <\/em><\/span>Arrivals<\/em><\/span>)<\/span><\/div>\n<\/div>\n
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(b)<\/span>instruments<\/span> <\/span>financial<\/span> <\/span>(see<\/span> <\/span>SKK<\/span> <\/span>3<\/span> <\/span>Instruments<\/em><\/span> <\/em><\/span>Financially<\/em><\/span>)<\/span><\/div>\n<\/div>\n
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(c)<\/span>active<\/span> <\/span>biological<\/span> <\/span>that<\/span> <\/span>connect<\/span> <\/span>with<\/span> <\/span>activity<\/span> <\/span>agricultural<\/span> <\/span>and the<\/span> <\/span>production<\/span> <\/span>agricultural<\/span> <\/span>in<\/span> <\/span>the moment<\/span> <\/span>e <\/span> <\/span>harvest<\/span> <\/span>(see<\/span> <\/span>SKK<\/span> <\/span>13<\/span><\/div>\n<\/div>\n<\/div>\n

Assets<\/em><\/span> <\/em><\/span>Organic<\/em><\/span> <\/em><\/span>and the<\/em><\/span> <\/em><\/span>Agreements<\/em><\/span> <\/em><\/span>Concessionaire<\/em><\/span>)<\/span><\/p>\n<\/td>\n<\/tr>\n

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5<\/span><\/p>\n<\/td>\n

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This<\/span> <\/span>Standard<\/span> <\/span>there were no<\/span> <\/span>applies<\/span> <\/span>for<\/span> <\/span>inventories<\/span> <\/span>e<\/span> <\/span>held<\/span> <\/span>from:<\/span><\/p>\n

(a)<\/span> <\/span>producers<\/span> <\/span>e<\/span> <\/span>products<\/span> <\/span>agricultural<\/span> <\/span>and the<\/span> <\/span>Forest-like,<\/span> <\/span>of production<\/span> <\/span>agricultural<\/span> <\/span>after<\/span> <\/span>harvest<\/span> <\/span>and the<\/span> <\/span>to<\/span> <\/span>minerals<\/span> <\/span>and the<\/span> <\/span>products<\/span> <\/span>minerals, in<\/span> <\/span>cases<\/span> <\/span>when<\/span> <\/span>them<\/span> <\/span>are<\/span> <\/span>graduation<\/span> <\/span>with<\/span> <\/span>the value<\/span> <\/span>rightly diminished<\/span> <\/span>with<\/span> <\/span>costs for sale<\/span> <\/span>through profit<\/span> <\/span>apple<\/span> <\/span>loss (see<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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SKK<\/span> <\/span>13<\/span> <\/span>Assets<\/em><\/span> <\/em><\/span>Organic<\/em><\/span> <\/em><\/span>and the<\/em><\/span> <\/em><\/span>Concession Agreements<\/em><\/span>),<\/span><\/p>\n

or<\/span><\/p>\n

(b)<\/span> <\/span>brokers<\/span> <\/span>and the<\/span> <\/span>agents<\/span> <\/span>e<\/span> <\/span>sale<\/span> <\/span>of<\/span> <\/span>mallrave<\/span> <\/span>that<\/span> <\/span>i<\/span> <\/span>morning<\/span> <\/span>inventories<\/span> <\/span>with<\/span> <\/span>the value<\/span> <\/span>e<\/span> <\/span>right<\/span> <\/span>reduced<\/span> <\/span>with<\/span> <\/span>costs<\/span> <\/span>e<\/span> <\/span>sale<\/span> <\/span>through<\/span> <\/span>profit<\/span> <\/span>or<\/span> <\/span>loss<\/span> <\/span>(see<\/span> <\/span>SKK<\/span> <\/span>3<\/span> <\/span>Instruments<\/em><\/span> <\/em><\/span>Financially<\/em><\/span>).<\/span><\/p>\n<\/td>\n<\/tr>\n

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Definitions<\/span> <\/span>Main<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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6<\/span><\/p>\n<\/td>\n

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To me<\/span> <\/span>down<\/span> <\/span>are given<\/span> <\/span>some<\/span> <\/span>definitions<\/span> <\/span>main<\/span> <\/span>to<\/span> <\/span>used<\/span> <\/span>in<\/span> <\/span>this<\/span> <\/span>standard:<\/span><\/p>\n

Inventories<\/em><\/span> <\/em><\/span><\/strong>are<\/span> <\/span>assets:<\/span><\/p>\n

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(a)<\/span>e<\/span> <\/span>held<\/span> <\/span>for<\/span> <\/span>sale<\/span> <\/span>in<\/span> <\/span>the flow<\/span> <\/span>normal<\/span> <\/span>to<\/span> <\/span>of the unit<\/span> <\/span>economic<\/span><\/div>\n<\/div>\n
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(b)<\/span>that<\/span> <\/span>are located<\/span> <\/span>in<\/span> <\/span>the process<\/span> <\/span>of production,<\/span> <\/span>or<\/span><\/div>\n<\/div>\n
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(c)<\/span>in<\/span> <\/span>Material form<\/span> <\/span>or<\/span> <\/span>supplies<\/span> <\/span>for<\/span> <\/span>to you<\/span> <\/span>used<\/span> <\/span>in<\/span> <\/span>the process<\/span> <\/span>e<\/span> <\/span>of production<\/span> <\/span>or<\/span> <\/span>in<\/span> <\/span>the carrying out<\/span> <\/span>e<\/span> <\/span>services.<\/span><\/div>\n<\/div>\n<\/div>\n

Value<\/em><\/span> <\/em><\/span>accountant<\/em><\/span> <\/em><\/span><\/strong>is the value with it<\/span> <\/span>which one<\/span> <\/span>is<\/span> <\/span>known<\/span> <\/span>an<\/span> <\/span>active<\/span> <\/span>in<\/span> <\/span>the mirror<\/span> <\/span>e<\/span> <\/span>financial position.<\/span><\/p>\n<\/td>\n<\/tr>\n

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7<\/span><\/p>\n<\/td>\n

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Inventories<\/span> <\/span>e<\/span> <\/span>units<\/span> <\/span>producer<\/span> <\/span>are made up of<\/span> <\/span>from<\/span> <\/span>subjects<\/span> <\/span>e<\/span> <\/span>before<\/span> <\/span>and the<\/span> <\/span>materials<\/span> <\/span>for<\/span> <\/span>consumption,<\/span> <\/span>work<\/span> <\/span>in<\/span> <\/span>process<\/span> <\/span>and the<\/span> <\/span>products<\/span> <\/span>e<\/span><\/p>\n

finished goods nearly ready for sale, purchased goods held for resale with little or no need for alteration, which are inventory.<\/span> <\/span>typical for trading units. Real estate purchased for resale should be recognized as inventory, while those purchased for use\u2026<\/span> <\/span>in<\/span> <\/span>the process<\/span> <\/span>of production<\/span> <\/span>or for<\/span> <\/span>goals<\/span> <\/span>administrative,<\/span> <\/span>must<\/span> <\/span>to get to know each other<\/span> <\/span>like<\/span> <\/span>active<\/span> <\/span>long-term<\/span> <\/span>materials.<\/span><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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Recognition<\/span> <\/span>And<\/span> <\/span>Assessment<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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Recognition<\/span> <\/span>in<\/span> <\/span>Accounting<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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8<\/span><\/p>\n<\/td>\n

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Initially,<\/span> <\/span>unit<\/span> <\/span>economic<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>know<\/span> <\/span>inventory<\/span> <\/span>then<\/span> <\/span>when<\/span> <\/span>e<\/span> <\/span>has<\/span> <\/span>under<\/span> <\/span>control,<\/span> <\/span>to wait<\/span> <\/span>benefits<\/span> <\/span>economic<\/span> <\/span>from<\/span> <\/span>of him<\/span> <\/span>and the<\/span><\/p>\n

cost<\/span> <\/span>e<\/span> <\/span>of him<\/span> <\/span>can<\/span> <\/span>to<\/span> <\/span>It is estimated<\/span> <\/span>with<\/span> <\/span>credibility.<\/span><\/p>\n<\/td>\n<\/tr>\n

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9<\/span><\/p>\n<\/td>\n

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Recognition<\/span> <\/span>e<\/span> <\/span>inventories<\/span> <\/span>must<\/span> <\/span>to be done<\/span> <\/span>usually<\/span> <\/span>at the moment<\/span> <\/span>e<\/span> <\/span>benefit.<\/span><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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Measurement<\/span> <\/span>primary, initial<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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10<\/span><\/p>\n<\/td>\n

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Inventories are initially measured at cost. The cost of inventory includes the cost of all materials directly related to<\/span> <\/span>the production as well as the cost of converting these materials into finished products. Direct material costs<\/span> <\/span>include,<\/span> <\/span>except<\/span> <\/span>price<\/span> <\/span>to<\/span> <\/span>purchase,<\/span> <\/span>and<\/span> <\/span>to<\/span> <\/span>all<\/span> <\/span>costs<\/span> <\/span>e<\/span> <\/span>other<\/span> <\/span>that<\/span> <\/span>are needed<\/span> <\/span>for<\/span> <\/span>to<\/span> <\/span>to behave<\/span> <\/span>inventory<\/span> <\/span>in<\/span> <\/span>the situation<\/span> <\/span>and the<\/span><\/p>\n

location<\/span> <\/span>existing.<\/span><\/p>\n<\/td>\n<\/tr>\n

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11<\/span><\/p>\n<\/td>\n

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The cost<\/span> <\/span>e<\/span> <\/span>subjects<\/span> <\/span>to<\/span> <\/span>before,<\/span> <\/span>materials<\/span> <\/span>to<\/span> <\/span>consumption,<\/span> <\/span>of the land<\/span> <\/span>and the<\/span> <\/span>buildings<\/span> <\/span>to<\/span> <\/span>green<\/span> <\/span>for<\/span> <\/span>resale,<\/span> <\/span>consists of<\/span> <\/span>from<\/span> <\/span>price<\/span> <\/span>i<\/span> <\/span>purchase,<\/span><\/p>\n

expenses<\/span> <\/span>e<\/span> <\/span>transportation,<\/span> <\/span>taxes<\/span> <\/span>e<\/span> <\/span>import,<\/span> <\/span>storage,<\/span> <\/span>discounts<\/span> <\/span>and the<\/span> <\/span>add-ons<\/span> <\/span>merchant<\/span> <\/span>and the<\/span> <\/span>to<\/span> <\/span>other<\/span> <\/span>expenses<\/span> <\/span>to<\/span> <\/span>other<\/span> <\/span>to<\/span> <\/span>similar<\/span> <\/span>(taxes<\/span> <\/span>non-refundable).<\/span><\/p>\n<\/td>\n<\/tr>\n

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12<\/span><\/p>\n<\/td>\n

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An economic unit may purchase inventories under deferred\u2010payment terms. In some cases, the agreement effectively contains<\/span> <\/span>an<\/span> <\/span>element<\/span> <\/span>financing<\/span> <\/span>to<\/span> <\/span>unannounced,<\/span> <\/span>for<\/span> <\/span>for example, a<\/span> <\/span>difference<\/span> <\/span>between<\/span> <\/span>price<\/span> <\/span>to<\/span> <\/span>purchase<\/span> <\/span>in<\/span> <\/span>conditions<\/span> <\/span>e<\/span> <\/span>lending<\/span> <\/span>normal<\/span> <\/span>and the<\/span> <\/span>plural<\/span> <\/span>of redemption<\/span> <\/span>of<\/span> <\/span>postponed.<\/span> <\/span>In<\/span> <\/span>these<\/span> <\/span>cases,<\/span> <\/span>difference<\/span> <\/span>is known as<\/span> <\/span>spending<\/span> <\/span>interest<\/span> <\/span>during<\/span> <\/span>of the period<\/span> <\/span>financing<\/span> <\/span>and the<\/span> <\/span>there were no<\/span> <\/span>i<\/span><\/p>\n

is added<\/span> <\/span>costs<\/span> <\/span>of<\/span> <\/span>of the inventory.<\/span><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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Assessment<\/span> <\/span>i<\/span> <\/span>later on<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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13<\/span><\/p>\n<\/td>\n

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After<\/span> <\/span>knowledge,<\/span> <\/span>an<\/span> <\/span>unit<\/span> <\/span>economic<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>measure<\/span> <\/span>inventory<\/span> <\/span>with<\/span> <\/span>the value<\/span> <\/span>to me<\/span> <\/span>to<\/span> <\/span>low<\/span> <\/span>between<\/span> <\/span>costs<\/span> <\/span>and the<\/span> <\/span>price<\/span> <\/span>to<\/span> <\/span>appreciated<\/span> <\/span>to<\/span> <\/span>sale<\/span><\/p>\n

reduced<\/span> <\/span>with<\/span> <\/span>costs<\/span> <\/span>for<\/span> <\/span>to you<\/span> <\/span>finished<\/span> <\/span>and the<\/span> <\/span>sold.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

14<\/span><\/p>\n<\/td>\n

\n

For<\/span> <\/span>them<\/span> <\/span>goods<\/span> <\/span>that<\/span> <\/span>there were no<\/span> <\/span>are<\/span> <\/span>to<\/span> <\/span>interchangeable<\/span> <\/span>in<\/span> <\/span>markets<\/span> <\/span>to<\/span> <\/span>normal<\/span> <\/span>apple<\/span> <\/span>that<\/span> <\/span>are<\/span> <\/span>to<\/span> <\/span>special<\/span> <\/span>for<\/span> <\/span>projects<\/span> <\/span>specific,<\/span> <\/span>cost<\/span> <\/span>must<\/span><\/p>\n

to be determined on the basis of the specific identification method. The cost method based on specific identification is not<\/span> <\/span>Suitable for homogeneous products such as raw materials used in production and purchased replacement parts.<\/span> <\/span>frequently and at varying prices. To determine the cost of such an inventory, either the weighted average must be used<\/span> <\/span>or<\/span> <\/span>method<\/span> <\/span>\u201cIntroduction<\/span> <\/span>e<\/span> <\/span>first, exit<\/span> <\/span>e<\/span> <\/span>money\u201d<\/span> <\/span>(First In, First Out).<\/span> <\/span>For him<\/span> <\/span>calculated<\/span> <\/span>the cost<\/span> <\/span>e<\/span> <\/span>of inventories<\/span> <\/span>that<\/span> <\/span>have<\/span> <\/span>the same<\/span> <\/span>nature<\/span> <\/span>and the<\/span> <\/span>use<\/span> <\/span>for<\/span><\/p>\n

the economic unit, the same formula must be used. However, for inventories of different nature or use, for<\/span> <\/span>calculation<\/span> <\/span>e<\/span> <\/span>costs<\/span> <\/span>can<\/span> <\/span>justified<\/span> <\/span>use<\/span> <\/span>i<\/span> <\/span>formulas<\/span> <\/span>to<\/span> <\/span>different<\/span> <\/span>from<\/span> <\/span>them to<\/span> <\/span>mentioned<\/span> <\/span>above.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

15<\/span><\/p>\n<\/td>\n

\n

Units<\/span> <\/span>economic<\/span> <\/span>that<\/span> <\/span>are taken<\/span> <\/span>with<\/span> <\/span>production<\/span> <\/span>products<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>define<\/span> <\/span>the cost<\/span> <\/span>e<\/span> <\/span>of the inventory<\/span> <\/span>to<\/span> <\/span>theirs.<\/span> <\/span>The cost<\/span> <\/span>e<\/span> <\/span>of the inventory<\/span><\/p>\n

must include all purchase costs, conversion\/production costs, and costs associated with bringing inventory into<\/span> <\/span>conditions<\/span> <\/span>and the<\/span> <\/span>location<\/span> <\/span>existing.<\/span> <\/span>Method<\/span> <\/span>to<\/span> <\/span>based on<\/span> <\/span>in<\/span> <\/span>the cost<\/span> <\/span>directly<\/span> <\/span>where<\/span> <\/span>to<\/span> <\/span>all<\/span> <\/span>expenses<\/span> <\/span>indirectly<\/span> <\/span>to enter<\/span> <\/span>in<\/span> <\/span>Period expenses are not allowed. Indirect costs must be charged to inventory.<\/span> <\/span>regardless of how they are classified by<\/span> <\/span>unit<\/span> <\/span>economic.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

16<\/span><\/p>\n<\/td>\n

\n

Examples<\/span> <\/span>to<\/span> <\/span>expenses<\/span> <\/span>that<\/span> <\/span>there were no<\/span> <\/span>can<\/span> <\/span>to<\/span> <\/span>included<\/span> <\/span>at cost<\/span> <\/span>e<\/span> <\/span>of the inventory<\/span> <\/span>are<\/span> <\/span>given below:<\/span><\/p>\n

\n
\n
(a)<\/span>expenses<\/span> <\/span>e<\/span> <\/span>jobs<\/span> <\/span>research<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>the amounts<\/span> <\/span>above normal<\/span> <\/span>from<\/span> <\/span>injuries,<\/span> <\/span>firot,<\/span> <\/span>costs<\/span> <\/span>e<\/span> <\/span>of production<\/span> <\/span>and the<\/span> <\/span>to<\/span> <\/span>employees,<\/span> <\/span>penalties<\/span> <\/span>and the<\/span> <\/span>to<\/span> <\/span>other<\/span> <\/span>to<\/span> <\/span>similar;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>expenses<\/span> <\/span>e<\/span> <\/span>sale<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>expenses<\/span> <\/span>e<\/span> <\/span>general<\/span> <\/span>to<\/span> <\/span>administration<\/span> <\/span>that<\/span> <\/span>there were no<\/span> <\/span>contribute<\/span> <\/span>in<\/span> <\/span>behavior<\/span> <\/span>e<\/span> <\/span>inventories<\/span> <\/span>in<\/span> <\/span>location<\/span> <\/span>and the<\/span> <\/span>conditions<\/span> <\/span>current.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

17<\/span><\/p>\n<\/td>\n

\n

Expenditures<\/span> <\/span>indirectly<\/span> <\/span>fix<\/span> <\/span>to<\/span> <\/span>of production<\/span> <\/span>calculate<\/span> <\/span>like<\/span> <\/span>part<\/span> <\/span>e<\/span> <\/span>costs<\/span> <\/span>of<\/span> <\/span>of the inventory<\/span> <\/span>while<\/span> <\/span>to take<\/span> <\/span>for<\/span> <\/span>base<\/span> <\/span>the capacity<\/span> <\/span>normal<\/span> <\/span>to<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

of production.<\/span> <\/span>Capacity<\/span> <\/span>normal<\/span> <\/span>is<\/span> <\/span>the level of<\/span> <\/span>of production<\/span> <\/span>that<\/span> <\/span>an<\/span> <\/span>unit<\/span> <\/span>economic<\/span> <\/span>to wait<\/span> <\/span>to<\/span> <\/span>I arrive<\/span> <\/span>on average<\/span> <\/span>during<\/span> <\/span>an<\/span> <\/span>series<\/span> <\/span>periods<\/span><\/p>\n

accountant. Variable indirect production costs are calculated based on actual production. An economic unit<\/span> <\/span>It must allocate the unallocated indirect expenses to the period's expenses, such as expenses of<\/span> <\/span>unloaded<\/span> <\/span>for<\/span> <\/span>cause<\/span> <\/span>to<\/span> <\/span>change<\/span> <\/span>to<\/span> <\/span>exploitation<\/span> <\/span>current of<\/span> <\/span>capacity<\/span> <\/span>from<\/span> <\/span>capacity<\/span> <\/span>i<\/span> <\/span>complete.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

18<\/span><\/p>\n<\/td>\n

\n

Capitalization<\/span> <\/span>i<\/span> <\/span>expenses<\/span> <\/span>to<\/span> <\/span>storage,<\/span> <\/span>i.e.<\/span> <\/span>inclusion<\/span> <\/span>e<\/span> <\/span>their<\/span> <\/span>in<\/span> <\/span>the cost<\/span> <\/span>e<\/span> <\/span>of the inventory,<\/span> <\/span>in<\/span> <\/span>place<\/span> <\/span>that<\/span> <\/span>to<\/span> <\/span>Loading<\/span> <\/span>in<\/span> <\/span>expenses,<\/span> <\/span>is<\/span> <\/span>i<\/span> <\/span>adaptable<\/span> <\/span>only<\/span> <\/span>if<\/span> <\/span>storage<\/span> <\/span>is<\/span> <\/span>i<\/span> <\/span>necessary<\/span> <\/span>during<\/span> <\/span>of the process<\/span> <\/span>to<\/span> <\/span>of production<\/span> <\/span>i.e.<\/span> <\/span>storage<\/span> <\/span>i<\/span><\/p>\n

in the meantime<\/span> <\/span>before<\/span> <\/span>that<\/span> <\/span>to<\/span> <\/span>passed<\/span> <\/span>in<\/span> <\/span>an<\/span> <\/span>phase<\/span> <\/span>to<\/span> <\/span>further<\/span> <\/span>production.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

19<\/span><\/p>\n<\/td>\n

\n

Products<\/span> <\/span>that<\/span> <\/span>are produced<\/span> <\/span>of<\/span> <\/span>together,<\/span> <\/span>i.e.<\/span> <\/span>in<\/span> <\/span>an<\/span> <\/span>process<\/span> <\/span>to<\/span> <\/span>only<\/span> <\/span>production,<\/span> <\/span>They are known.<\/span> <\/span>like<\/span> <\/span>by-products.<\/span> <\/span>They<\/span> <\/span>expenses<\/span><\/p>\n

The production carried out from the moment these products become individually identifiable can be linked.<\/span> <\/span>easily and directly with the product and can consequently be distributed across individual products in a way that<\/span> <\/span>directly. Production costs incurred before this point must be allocated among the individual products.<\/span> <\/span>in<\/span> <\/span>basis of a reasonable method<\/span> <\/span>and suitable.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

20<\/span><\/p>\n<\/td>\n

\n

Allocating expenses based on the relative value of sales of joint products is one of the methods for<\/span> <\/span>distribution of common expenses. Common expenses are distributed based on the relative value of sales.<\/span> <\/span>products,<\/span> <\/span>i.e.<\/span> <\/span>in<\/span> <\/span>ratio<\/span> <\/span>with<\/span> <\/span>the value<\/span> <\/span>e<\/span> <\/span>their<\/span> <\/span>to<\/span> <\/span>sales,<\/span> <\/span>in<\/span> <\/span>the moment<\/span> <\/span>when<\/span> <\/span>these<\/span> <\/span>products<\/span> <\/span>are done<\/span> <\/span>individually<\/span> <\/span>to<\/span> <\/span>identifiable, i.e., at the point of separation. This method has practical value when the co-products have equal profits, but does not<\/span> <\/span>is<\/span> <\/span>e<\/span> <\/span>appropriate<\/span> <\/span>when<\/span> <\/span>products<\/span> <\/span>have<\/span> <\/span>differences<\/span> <\/span>to<\/span> <\/span>considerable<\/span> <\/span>in<\/span> <\/span>profit,<\/span> <\/span>after<\/span> <\/span>distribution<\/span> <\/span>there were no<\/span> <\/span>will<\/span> <\/span>to him<\/span> <\/span>reflected<\/span> <\/span>in<\/span><\/p>\n

way<\/span> <\/span>to<\/span> <\/span>right<\/span> <\/span>costs<\/span> <\/span>that<\/span> <\/span>i<\/span> <\/span>meet<\/span> <\/span>of every product.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

21<\/span><\/p>\n<\/td>\n

\n

By-products<\/span> <\/span>are<\/span> <\/span>products<\/span> <\/span>to<\/span> <\/span>joint<\/span> <\/span>with<\/span> <\/span>an<\/span> <\/span>value<\/span> <\/span>relatively<\/span> <\/span>to<\/span> <\/span>unimportant,<\/span> <\/span>and the<\/span> <\/span>assessment<\/span> <\/span>i<\/span> <\/span>their<\/span> <\/span>in<\/span> <\/span>way<\/span> <\/span>to<\/span><\/p>\n

similar<\/span> <\/span>with<\/span> <\/span>that<\/span> <\/span>to<\/span> <\/span>of the product<\/span> <\/span>main,<\/span> <\/span>there were no<\/span> <\/span>is<\/span> <\/span>i<\/span> <\/span>suitable.<\/span> <\/span>One<\/span> <\/span>alternative<\/span> <\/span>e<\/span> <\/span>appropriate<\/span> <\/span>is<\/span> <\/span>that<\/span> <\/span>expenses<\/span> <\/span>e<\/span> <\/span>by-products<\/span> <\/span>in<\/span> <\/span>an<\/span> <\/span>a lot<\/span> <\/span>to<\/span> <\/span>equal<\/span> <\/span>with<\/span> <\/span>the value<\/span> <\/span>e<\/span> <\/span>their<\/span> <\/span>neto of<\/span> <\/span>sale<\/span> <\/span>to<\/span> <\/span>are discounted<\/span> <\/span>from<\/span> <\/span>cost<\/span> <\/span>e<\/span> <\/span>of the product<\/span> <\/span>main.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

22<\/span><\/p>\n<\/td>\n

\n

One<\/span> <\/span>unit<\/span> <\/span>economic<\/span> <\/span>can<\/span> <\/span>to<\/span> <\/span>to use<\/span> <\/span>technique<\/span> <\/span>to<\/span> <\/span>like that<\/span> <\/span>like<\/span> <\/span>method<\/span> <\/span>e<\/span> <\/span>costs<\/span> <\/span>standard,<\/span> <\/span>method<\/span> <\/span>e<\/span> <\/span>prices<\/span> <\/span>with<\/span> <\/span>minority<\/span> <\/span>or<\/span> <\/span>to<\/span><\/p>\n

the most recent purchase price to measure the cost of<\/span> <\/span>inventories<\/span> <\/span>if<\/span> <\/span>The result from using these methods approximates<\/span> <\/span>with<\/span> <\/span>cost. Costs<\/span> <\/span>standard<\/span> <\/span>take into account the normal levels of materials<\/span> <\/span>and the<\/span> <\/span>supplies, work, effectiveness and<\/span> <\/span>use<\/span> <\/span>to<\/span> <\/span>capacities. They<\/span> <\/span>are reviewed<\/span> <\/span>Regularly<\/span> <\/span>and,<\/span> <\/span>if<\/span> <\/span>is<\/span> <\/span>e<\/span> <\/span>If necessary, they are reviewed.<\/span> <\/span>while<\/span> <\/span>was initiated by<\/span> <\/span>conditions<\/span> <\/span>current.<\/span><\/p>\n

The retail method measures cost by subtracting the inventory's selling price by the appropriate percentage.<\/span> <\/span>margin<\/span> <\/span>gross.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Depreciation<\/span> <\/span>i<\/span> <\/span>of the inventory<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

23<\/span><\/p>\n<\/td>\n

\n

Inventories<\/span> <\/span>must<\/span> <\/span>to him<\/span> <\/span>submit<\/span> <\/span>of the test<\/span> <\/span>to<\/span> <\/span>devaluation<\/span> <\/span>in<\/span> <\/span>the date<\/span> <\/span>e<\/span> <\/span>reporting.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

24<\/span><\/p>\n<\/td>\n

\n

Request<\/span> <\/span>for<\/span> <\/span>the assessment<\/span> <\/span>e<\/span> <\/span>of the inventory<\/span> <\/span>with<\/span> <\/span>the value<\/span> <\/span>to me<\/span> <\/span>to<\/span> <\/span>low<\/span> <\/span>between<\/span> <\/span>costs<\/span> <\/span>and the<\/span> <\/span>price<\/span> <\/span>to<\/span> <\/span>appreciated<\/span> <\/span>to<\/span> <\/span>sale<\/span> <\/span>reduced<\/span> <\/span>with<\/span> <\/span>costs<\/span> <\/span>for<\/span><\/p>\n

Upon completion and sale, it requires the business entity to record impairment losses in the accounting at the time of completion and sale.<\/span> <\/span>when the latter occurs. Reductions to reach the estimated retail sale price minus the costs to complete and<\/span> <\/span>Sales may occur in cases where there is a decline in selling prices or when closing costs or expenses\u2026<\/span> <\/span>directly<\/span> <\/span>to<\/span> <\/span>sales<\/span> <\/span>are<\/span> <\/span>grown up.<\/span> <\/span>There is<\/span> <\/span>and the<\/span> <\/span>cases<\/span> <\/span>when<\/span> <\/span>some<\/span> <\/span>products<\/span> <\/span>are damaged<\/span> <\/span>forward<\/span> <\/span>that<\/span> <\/span>to<\/span> <\/span>sell<\/span> <\/span>or<\/span> <\/span>when<\/span> <\/span>some<\/span> <\/span>to<\/span> <\/span>others<\/span> <\/span>can<\/span> <\/span>to<\/span><\/p>\n

are held in quantities that cannot be sold within a reasonable period of time. In such cases, the cost of inventory<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>is reduced<\/span> <\/span>for<\/span> <\/span>to<\/span> <\/span>achieved<\/span> <\/span>in<\/span> <\/span>the price<\/span> <\/span>e<\/span> <\/span>appreciated<\/span> <\/span>to<\/span> <\/span>sale<\/span> <\/span>reduced<\/span> <\/span>with<\/span> <\/span>costs<\/span> <\/span>for<\/span> <\/span>to you<\/span> <\/span>finished and<\/span> <\/span>sold.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

25<\/span><\/p>\n<\/td>\n

\n

The amount<\/span> <\/span>e<\/span> <\/span>landing<\/span> <\/span>of<\/span> <\/span>value<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>defined<\/span> <\/span>voice<\/span> <\/span>for<\/span> <\/span>voice.<\/span> <\/span>In<\/span> <\/span>cases<\/span> <\/span>when<\/span> <\/span>an<\/span> <\/span>assessment<\/span> <\/span>i<\/span> <\/span>such<\/span> <\/span>there were no<\/span> <\/span>is<\/span> <\/span>practical,<\/span> <\/span>devaluation<\/span> <\/span>must<\/span> <\/span>to<\/span><\/p>\n

Measured for a group of similar or related voices. The voices are similar or related to each other.<\/span> <\/span>if they belong to the same production line and have the same functions or uses. The reduction must take into account<\/span> <\/span>The estimated costs for completing and selling the products, but it should not include the profit that will be generated in the phases of<\/span> <\/span>later<\/span> <\/span>of production.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

26<\/span><\/p>\n<\/td>\n

\n

Pricing<\/span> <\/span>e<\/span> <\/span>market<\/span> <\/span>for<\/span> <\/span>materials<\/span> <\/span>and the<\/span> <\/span>supplies<\/span> <\/span>for<\/span> <\/span>use<\/span> <\/span>in<\/span> <\/span>production<\/span> <\/span>can<\/span> <\/span>to<\/span> <\/span>descend<\/span> <\/span>under<\/span> <\/span>the cost<\/span> <\/span>e<\/span> <\/span>theirs.<\/span> <\/span>Unit<\/span> <\/span>economic<\/span><\/p>\n

must<\/span> <\/span>to<\/span> <\/span>I continue<\/span> <\/span>to him<\/span> <\/span>hold<\/span> <\/span>in<\/span> <\/span>Accounting<\/span> <\/span>these<\/span> <\/span>materials<\/span> <\/span>with<\/span> <\/span>cost<\/span> <\/span>and the<\/span> <\/span>to<\/span> <\/span>don't<\/span> <\/span>to do<\/span> <\/span>differences<\/span> <\/span>for<\/span> <\/span>devaluation<\/span> <\/span>e<\/span> <\/span>their<\/span> <\/span>if<\/span> <\/span>she<\/span> <\/span>forecasts<\/span> <\/span>that these products<\/span> <\/span>will be sold<\/span> <\/span>with<\/span> <\/span>Prices<\/span> <\/span>to me<\/span> <\/span>high<\/span> <\/span>that<\/span> <\/span>the cost of<\/span> <\/span>of production.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

27<\/span><\/p>\n<\/td>\n

\n

The amount<\/span> <\/span>e<\/span> <\/span>recoverable<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>defined<\/span> <\/span>while<\/span> <\/span>rich<\/span> <\/span>beforehand<\/span> <\/span>conditions<\/span> <\/span>that<\/span> <\/span>exist<\/span> <\/span>in<\/span> <\/span>the date<\/span> <\/span>e<\/span> <\/span>reporting.<\/span> <\/span>Events<\/span><\/p>\n

economic<\/span> <\/span>to<\/span> <\/span>Which ones<\/span> <\/span>occur<\/span> <\/span>after<\/span> <\/span>of the closure<\/span> <\/span>of<\/span> <\/span>period<\/span> <\/span>accountant<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>are considered<\/span> <\/span>in<\/span> <\/span>that<\/span> <\/span>measure<\/span> <\/span>how much<\/span> <\/span>them<\/span> <\/span>confirm<\/span> <\/span>conditions<\/span> <\/span>that existed on or before the reporting date. This process requires that all of them be taken into account and carefully judged.<\/span> <\/span>the data available regarding changes in selling prices or costs in the period after the reporting date, as well as<\/span> <\/span>if these changes<\/span> <\/span>are<\/span> <\/span>an<\/span> <\/span>reflection<\/span> <\/span>apple<\/span> <\/span>an<\/span> <\/span>continued<\/span> <\/span>logical<\/span> <\/span>i<\/span> <\/span>conditions<\/span> <\/span>existing<\/span> <\/span>in<\/span> <\/span>or<\/span> <\/span>before<\/span> <\/span>date<\/span> <\/span>of<\/span> <\/span>reporting.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

28<\/span><\/p>\n<\/td>\n

\n

One<\/span> <\/span>reduction<\/span> <\/span>i<\/span> <\/span>done<\/span> <\/span>in<\/span> <\/span>an<\/span> <\/span>period<\/span> <\/span>accountant<\/span> <\/span>to<\/span> <\/span>previous<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>is taken again<\/span> <\/span>in<\/span> <\/span>them<\/span> <\/span>cases<\/span> <\/span>when<\/span> <\/span>conditions<\/span> <\/span>on<\/span> <\/span>the base<\/span> <\/span>e<\/span> <\/span>to<\/span> <\/span>whom<\/span><\/p>\n

is<\/span> <\/span>done<\/span> <\/span>reduction<\/span> <\/span>there were no<\/span> <\/span>They no longer exist.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Deregistration<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

29<\/span><\/p>\n<\/td>\n

\n

Inventory<\/span> <\/span>unregister<\/span> <\/span>then<\/span> <\/span>when<\/span> <\/span>for sale.<\/span> <\/span>Unit<\/span> <\/span>economic<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>Unregister<\/span> <\/span>inventory<\/span> <\/span>and<\/span> <\/span>in<\/span> <\/span>them<\/span> <\/span>cases<\/span> <\/span>when<\/span> <\/span>he\/she<\/span> <\/span>there were no<\/span> <\/span>has<\/span> <\/span>to me<\/span><\/p>\n

value<\/span> <\/span>economic<\/span> <\/span>in<\/span> <\/span>to<\/span> <\/span>future,<\/span> <\/span>like<\/span> <\/span>for<\/span> <\/span>example<\/span> <\/span>inventory<\/span> <\/span>i<\/span> <\/span>aged.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

30<\/span><\/p>\n<\/td>\n

\n

The moment<\/span> <\/span>when<\/span> <\/span>inventory<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>unregister<\/span> <\/span>there were no<\/span> <\/span>is<\/span> <\/span>always<\/span> <\/span>i<\/span> <\/span>easy<\/span> <\/span>for<\/span> <\/span>to you<\/span> <\/span>determined.<\/span> <\/span>For<\/span> <\/span>example,<\/span> <\/span>when<\/span> <\/span>an<\/span> <\/span>unit<\/span><\/p>\n

economic<\/span> <\/span>supplies<\/span> <\/span>an<\/span> <\/span>agent<\/span> <\/span>sales<\/span> <\/span>according to<\/span> <\/span>an<\/span> <\/span>agreement<\/span> <\/span>surrender<\/span> <\/span>or<\/span> <\/span>an<\/span> <\/span>agreement<\/span> <\/span>buying and selling,<\/span> <\/span>dangers<\/span> <\/span>and the<\/span> <\/span>benefits<\/span><\/p>\n

e<\/span> <\/span>attached<\/span> <\/span>with<\/span> <\/span>ownership<\/span> <\/span>e<\/span> <\/span>to these<\/span> <\/span>mallrave<\/span> <\/span>can<\/span> <\/span>to him<\/span> <\/span>belonging to<\/span> <\/span>of the unit<\/span> <\/span>economic<\/span> <\/span>and the<\/span> <\/span>for<\/span> <\/span>consequential<\/span> <\/span>these<\/span> <\/span>goods<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>continue<\/span> <\/span>to get to know each other<\/span> <\/span>like<\/span> <\/span>active<\/span> <\/span>from<\/span> <\/span>unit<\/span> <\/span>economic.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

The Presentation of<\/span> <\/span>Inventory<\/span> <\/span>In<\/span> <\/span>Mirrors<\/span> <\/span>Financial<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

31<\/span><\/p>\n<\/td>\n

\n

Inventories<\/span> <\/span>are presented<\/span> <\/span>in<\/span> <\/span>the mirror<\/span> <\/span>e<\/span> <\/span>position<\/span> <\/span>financial<\/span> <\/span>while<\/span> <\/span>used<\/span> <\/span>voices<\/span> <\/span>appropriate<\/span> <\/span>in<\/span> <\/span>format<\/span> <\/span>e<\/span> <\/span>mirror<\/span> <\/span>of<\/span> <\/span>position<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

.<\/span><\/span><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

financial<\/span> <\/span>to<\/span> <\/span>given<\/span> <\/span>in<\/span> <\/span>SKK<\/span> <\/span>2<\/span> <\/span>Presentation<\/em><\/span> <\/em><\/span>e<\/em><\/span> <\/em><\/span>Reflections<\/em><\/span> <\/em><\/span>Financially<\/em><\/span>.<\/span> <\/span>One<\/span> <\/span>Separation<\/span> <\/span>e<\/span> <\/span>further<\/span> <\/span>e<\/span> <\/span>voices<\/span> <\/span>to<\/span> <\/span>mirror<\/span> <\/span>of<\/span> <\/span>position<\/span><\/p>\n

financial<\/span> <\/span>can<\/span> <\/span>to<\/span> <\/span>is given<\/span> <\/span>in<\/span> <\/span>Notes<\/span> <\/span>explanatory.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

32<\/span><\/p>\n<\/td>\n

\n

The cost<\/span> <\/span>e<\/span> <\/span>of the inventory<\/span> <\/span>is reflected<\/span> <\/span>in<\/span> <\/span>format<\/span> <\/span>1<\/span> <\/span>to<\/span> <\/span>mirror<\/span> <\/span>of<\/span> <\/span>performance<\/span> <\/span>(expenses<\/span> <\/span>e<\/span> <\/span>exploitation<\/span> <\/span>to<\/span> <\/span>classified<\/span> <\/span>according to<\/span><\/p>\n

of nature)<\/span> <\/span>while<\/span> <\/span>used<\/span> <\/span>voices<\/span> <\/span>e<\/span> <\/span>below:<\/span><\/p>\n

\n
\n
(a)<\/span>\u201cChanges in finished goods inventory and work-in-process.\u201d An increase in inventory levels will<\/span> <\/span>It is shown as a decrease in expenses (\u201cnegative expenses\u201d), and the decrease in inventory levels will be shown as<\/span> <\/span>an<\/span> <\/span>growth<\/span> <\/span>of expenses;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>As part of other types of expenses shown in the statement of performance (operating expenses of<\/span> <\/span>classified<\/span> <\/span>according to<\/span> <\/span>of nature)<\/span> <\/span>for<\/span> <\/span>example:<\/span> <\/span>expenses<\/span> <\/span>consumption<\/span> <\/span>and the<\/span> <\/span>depreciation,<\/span> <\/span>Subject<\/span> <\/span>e<\/span> <\/span>first<\/span> <\/span>and the<\/span> <\/span>materials<\/span> <\/span>to<\/span> <\/span>consumable,<\/span> <\/span>and the<\/span> <\/span>Personnel expenses.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

33<\/span><\/p>\n<\/td>\n

\n

In<\/span> <\/span>format<\/span> <\/span>2<\/span> <\/span>to<\/span> <\/span>mirror<\/span> <\/span>of<\/span> <\/span>performance<\/span> <\/span>(expenses<\/span> <\/span>e<\/span> <\/span>exploitation<\/span> <\/span>to<\/span> <\/span>classified<\/span> <\/span>according to<\/span> <\/span>of the function,<\/span> <\/span>cost<\/span> <\/span>e<\/span> <\/span>of the inventory<\/span> <\/span>to<\/span><\/p>\n

sold<\/span> <\/span>or<\/span> <\/span>e<\/span> <\/span>materials<\/span> <\/span>to<\/span> <\/span>use<\/span> <\/span>in<\/span> <\/span>production<\/span> <\/span>is presented<\/span> <\/span>in<\/span> <\/span>the voice<\/span> <\/span>\u201cCost<\/span> <\/span>to<\/span> <\/span>sales.<\/span> <\/span>Costs<\/span> <\/span>e<\/span> <\/span>of the inventory<\/span> <\/span>to<\/span> <\/span>used<\/span> <\/span>for<\/span> <\/span>goals<\/span> <\/span>distribution<\/span> <\/span>and the<\/span> <\/span>administrative<\/span> <\/span>are recorded<\/span> <\/span>in<\/span> <\/span>voices<\/span> <\/span>appropriate<\/span> <\/span>to<\/span> <\/span>mirror<\/span> <\/span>of<\/span> <\/span>to<\/span> <\/span>arrival<\/span> <\/span>and the<\/span> <\/span>expenses<\/span> <\/span>especially<\/span> <\/span>from<\/span><\/p>\n

\u201cCost<\/span> <\/span>to<\/span> <\/span>sales\u201d<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

NOTES<\/span> <\/span>Explanatory<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

34<\/span><\/p>\n<\/td>\n

\n

In<\/span> <\/span>information<\/span> <\/span>supplementary<\/span> <\/span>to<\/span> <\/span>mirrors<\/span> <\/span>financial<\/span> <\/span>in<\/span> <\/span>connection with<\/span> <\/span>inventories<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>is presented<\/span> <\/span>information<\/span> <\/span>i<\/span> <\/span>below:<\/span><\/p>\n

\n
\n
(a)<\/span>policies<\/span> <\/span>accountant<\/span> <\/span>to<\/span> <\/span>use<\/span> <\/span>like<\/span> <\/span>and the<\/span> <\/span>formulas<\/span> <\/span>e<\/span> <\/span>use<\/span> <\/span>for<\/span> <\/span>calculation<\/span> <\/span>e<\/span> <\/span>costs;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>the value<\/span> <\/span>accountant<\/span> <\/span>to<\/span> <\/span>to<\/span> <\/span>all<\/span> <\/span>of inventories<\/span> <\/span>like<\/span> <\/span>and the<\/span> <\/span>the value<\/span> <\/span>accountant<\/span> <\/span>to<\/span> <\/span>their<\/span> <\/span>according to the classification<\/span> <\/span>to<\/span> <\/span>done<\/span> <\/span>from<\/span> <\/span>unit<\/span> <\/span>economic;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>the value<\/span> <\/span>e<\/span> <\/span>inventories<\/span> <\/span>to<\/span> <\/span>known<\/span> <\/span>like<\/span> <\/span>spending<\/span> <\/span>during<\/span> <\/span>period<\/span> <\/span>accountant;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>the amount<\/span> <\/span>e<\/span> <\/span>some<\/span> <\/span>devaluation<\/span> <\/span>to<\/span> <\/span>of the inventory<\/span> <\/span>or<\/span> <\/span>recovery<\/span> <\/span>to<\/span> <\/span>devaluations<\/span> <\/span>to<\/span> <\/span>previous;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>the value<\/span> <\/span>accountant<\/span> <\/span>to<\/span> <\/span>of the inventory<\/span> <\/span>to<\/span> <\/span>given<\/span> <\/span>like<\/span> <\/span>warranty;<\/span><\/div>\n<\/div>\n
\n
(f)<\/span>the value<\/span> <\/span>accountant<\/span> <\/span>to<\/span> <\/span>of inventories that<\/span> <\/span>are<\/span> <\/span>in<\/span> <\/span>Save<\/span> <\/span>to<\/span> <\/span>to the parties<\/span> <\/span>to<\/span> <\/span>others;<\/span><\/div>\n<\/div>\n
\n
(g)<\/span>Information<\/span> <\/span>on<\/span> <\/span>inventory<\/span> <\/span>,<\/span> <\/span>the amounts<\/span> <\/span>and the<\/span> <\/span>if<\/span> <\/span>is<\/span> <\/span>e<\/span> <\/span>could<\/span> <\/span>calculation<\/span> <\/span>e<\/span> <\/span>value,<\/span> <\/span>that<\/span> <\/span>there were no<\/span> <\/span>are<\/span> <\/span>to<\/span> <\/span>registered<\/span> <\/span>in<\/span> <\/span>the mirror<\/span> <\/span>of the position<\/span> <\/span>financial<\/span> <\/span>of the economic unit<\/span> <\/span>but that<\/span> <\/span>are in<\/span> <\/span>its preservation.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Date<\/span> <\/span>E<\/span> <\/span>Introduction<\/span> <\/span>In<\/span> <\/span>Application<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

35<\/span><\/p>\n<\/td>\n

\n

This<\/span> <\/span>standard<\/span> <\/span>i<\/span> <\/span>changed<\/span> <\/span>will<\/span> <\/span>to<\/span> <\/span>applies<\/span> <\/span>in<\/span> <\/span>mirrors<\/span> <\/span>financial<\/span> <\/span>that<\/span> <\/span>cover<\/span> <\/span>period<\/span> <\/span>accountant<\/span> <\/span>that<\/span> <\/span>start<\/span> <\/span>to me<\/span> <\/span>or<\/span> <\/span>after<\/span> <\/span>date<\/span> <\/span>1<\/span><\/p>\n

January<\/span> <\/span>2015.<\/span> <\/span>This<\/span> <\/span>Standard<\/span> <\/span>must<\/span> <\/span>to<\/span> <\/span>applies<\/span> <\/span>in a way<\/span> <\/span>prospective.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Comparison<\/span> <\/span>With me<\/span> <\/span>Standards<\/span> <\/span>International<\/span> <\/span>To<\/span> <\/span>Reporting<\/span> <\/span>For financing<\/span> <\/span>Units<\/span><\/strong><\/p>\n

Economic<\/span> <\/span>To<\/span> <\/span>Little<\/span> <\/span>And<\/span> <\/span>To<\/span> <\/span>Middle<\/span> <\/span>(SNRF<\/span> <\/span>For<\/span> <\/span>Never mind<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

36<\/span><\/p>\n<\/td>\n

\n

Table<\/span> <\/span>to me<\/span> <\/span>down<\/span> <\/span>shows<\/span> <\/span>that<\/span> <\/span>like<\/span> <\/span>correspond<\/span> <\/span>paragraphs<\/span> <\/span>e<\/span> <\/span>to this<\/span> <\/span>Standard<\/span> <\/span>with<\/span> <\/span>Small Nuclear Reactor Facility<\/span> <\/span>for<\/span> <\/span>NVM-s<\/span> <\/span>appropriate.<\/span> <\/span>Paragraphs<\/span> <\/span>are<\/span><\/p>\n

considered<\/span> <\/span>like<\/span> <\/span>Correspondent<\/span> <\/span>if<\/span> <\/span>them<\/span> <\/span>treat<\/span> <\/span>in<\/span> <\/span>general<\/span> <\/span>to<\/span> <\/span>same<\/span> <\/span>issue<\/span> <\/span>despite<\/span> <\/span>from<\/span> <\/span>fact<\/span> <\/span>that<\/span> <\/span>standards<\/span> <\/span>e<\/span> <\/span>referred to<\/span> <\/span>may have changes.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

The paragraphs of<\/span> <\/span>SKK<\/span> <\/span>4<\/span><\/strong><\/p>\n<\/td>\n

\n

Paragraphs<\/span> <\/span>e<\/span> <\/span>Small Nuclear Reactor Facility<\/span> <\/span>for<\/span> <\/span>Never mind<\/span> <\/span>published<\/span> <\/span>in<\/span> <\/span>July<\/span> <\/span>2009<\/span><\/strong><\/p>\n<\/td>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>1<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>2<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>3<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>4<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.2<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>5<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.3<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>6<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>7<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>8<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>9<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>2<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>10<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>11<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>12<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>13<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>14<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.7 and<\/span> <\/span>13.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>15<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>16<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>17<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.9<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>18<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>19<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>20<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>21<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>22<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.16<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>23<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>24<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.4 and<\/span> <\/span>13.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>25<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>26<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>27<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragraph<\/span> <\/span>28<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.19<\/span><\/p>\n<\/td>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>29<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.20<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>30<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>31<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>32<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>33<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>34<\/span><\/p>\n<\/td>\n

\n

Secret<\/span> <\/span>13.22<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragraph<\/span> <\/span>35<\/span><\/p>\n<\/td>\n

\n

None<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

Download<\/p>\n\n\n\n

04.-SKK-4<\/a>Download<\/a><\/div>\n\n\n\n

Source: National Accounting Council.<\/a><\/p>\n\n\n

Do you have a question?<\/h3>

Do not hesitate to contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Standardet Komb\u00ebtare t\u00eb Kontabilitetit t\u00eb P\u00ebrmir\u00ebsuara . SKK 4 INVENTAR\u00cbT Pg. . . STANDARDI KOMB\u00cbTAR I KONTABILITETIT NR. 4 \u2013 INVENTAR\u00cbT \u2013 I P\u00cbRMIR\u00cbSUAR . 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