{"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-miglioramento-delle-scorte","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/finance-kontabilitet\/standardet-kombetare-te-kontabilitetit\/skk-04-inventaret-i-permiresuar\/","title":{"rendered":"SKK 04 Inventari \u2013 versione migliorata"},"content":{"rendered":"
Pagina Iniziale<\/a><\/span> | Finanza e contabilit\u00e0<\/a><\/span> | Principi contabili nazionali<\/a><\/span> | SKK 04 Inventari \u2013 versione migliorata<\/span><\/span><\/div>\n\n\n

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\"\"<\/figure>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Standard<\/span> <\/span>Nazionale<\/span> <\/span>a<\/span> <\/span>Contabilit\u00e0<\/span> <\/span>a<\/span> <\/span>Migliorato<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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

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

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

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

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

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Standard<\/span> <\/span>Nazionale I<\/span> <\/span>Contabilit\u00e0<\/span> <\/span>No.<\/span> <\/span>4<\/span> <\/span>\u2013<\/span> <\/span>Scorte<\/span> <\/span>\u2013<\/span> <\/span>I<\/span> <\/span>Migliorato<\/span><\/strong><\/p>\n

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

Indice\u2003\u2003<\/span>Paragrafi<\/em><\/span><\/strong><\/p>\n

Obiettivo<\/span> <\/span>E<\/span> <\/span>Nozioni di base<\/span> <\/span>E<\/span> <\/span>Preparativi 1\u20133<\/span><\/strong><\/p>\n

Campo<\/span> <\/span>E<\/span> <\/span>Applicazione 4-5<\/span><\/strong><\/p>\n

Definizioni<\/span> <\/span>Pagina principale 6-7<\/span><\/strong><\/p>\n

Riconoscimento<\/span> <\/span>E<\/span> <\/span>Valutazione 8-<\/span> <\/span>29<\/span><\/strong><\/p>\n

Riconoscimento<\/span> <\/span>in<\/span> <\/span>contabilit\u00e0 8 \u2013<\/span> <\/span>9<\/span><\/p>\n

Misurazione<\/span> <\/span>Iniziali 10-12<\/span><\/p>\n

Valutazione<\/span> <\/span>i prossimi 13<\/span> <\/span>-22<\/span><\/p>\n

Svalutazione<\/span> <\/span>i<\/span> <\/span>inventario 23-<\/span> <\/span>28<\/span><\/p>\n

Cancellazione dal registro 29<\/span> <\/span>\u2013 30<\/span><\/p>\n

Presentazione<\/span> <\/span>E<\/span> <\/span>Inventario<\/span> <\/span>In<\/span> <\/span>Specchi<\/span> <\/span>Finanza 31<\/span> <\/span>\u2013 33<\/span><\/strong><\/p>\n

Note<\/span> <\/span>Note esplicative 34<\/span><\/strong><\/p>\n

Data<\/span> <\/span>E<\/span> <\/span>Introduzione<\/span> <\/span>In<\/span> <\/span>Applicazione 35<\/span><\/strong><\/p>\n

Confronto con i Principi contabili internazionali per le entit\u00e0<\/span> <\/span>Economia<\/span> <\/span>A<\/span> <\/span>Piccolo<\/span> <\/span>E<\/span> <\/span>A<\/span> <\/span>Centro<\/span> <\/span>(SNRF<\/span> <\/span>Per<\/span> <\/span>(Non importa) 36<\/span><\/strong><\/p>\n

Le basi delle conclusioni<\/span> <\/span>Guida<\/span> <\/span>Per l'attuazione<\/span> <\/span>E<\/span> <\/span>SKK<\/span> <\/span>4<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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

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

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

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Obiettivo<\/span> <\/span>E<\/span> <\/span>Nozioni di base<\/span> <\/span>E<\/span> <\/span>Preparativi<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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

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L'obiettivo<\/span> <\/span>i<\/span> <\/span>Standard<\/span> <\/span>Nazionale<\/span> <\/span>a<\/span> <\/span>Contabilit\u00e0<\/span> <\/span>4<\/span> <\/span>Scorte<\/em><\/span> <\/em><\/span>(\u201eSKK<\/span> <\/span>quattro pollici<\/span> <\/span>oppure<\/span> <\/span>\u201eStandard\"<\/span> <\/span>i<\/span> <\/span>per estrarre<\/span> <\/span>e<\/span> <\/span>i<\/span> <\/span>approvato<\/span> <\/span>da<\/span> <\/span>Consiglio<\/span><\/p>\n

Il Principio contabile nazionale, emanato dal Ministero delle Finanze, definisce i principi per la rilevazione, la misurazione e la valutazione di<\/span> <\/span>il successivo inventario, nonch\u00e9 le necessarie spiegazioni contenute nel bilancio redatto in conformit\u00e0 ai Principi contabili<\/span> <\/span>Nazionale<\/span> <\/span>a<\/span> <\/span>Contabilit\u00e0.<\/span> <\/span>Questi<\/span> <\/span>standard<\/span> <\/span>si basano su<\/span> <\/span>in<\/span> <\/span>principi<\/span> <\/span>e<\/span> <\/span>contabilit\u00e0<\/span> <\/span>e<\/span> <\/span>rendicontazione<\/span> <\/span>a<\/span> <\/span>accettato<\/span> <\/span>in<\/span> <\/span>scala<\/span> <\/span>internazionale,<\/span> <\/span>requisiti<\/span> <\/span>e<\/span> <\/span>in generale<\/span> <\/span>a<\/span> <\/span>a<\/span> <\/span>a chi<\/span> <\/span>sono descritti<\/span> <\/span>in<\/span> <\/span>La legge<\/span> <\/span>numero.<\/span> <\/span>9228<\/span> <\/span>\u201cPer<\/span> <\/span>Contabilit\u00e0<\/span> <\/span>e<\/span> <\/span>Specchi<\/span><\/p>\n

per finanziare,<\/span> <\/span>Pubblicato<\/span> <\/span>in<\/span> <\/span>aprile<\/span> <\/span>2004,<\/span> <\/span>i<\/span> <\/span>modificato.<\/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>supportato<\/span> <\/span>in<\/span> <\/span>lo standard<\/span> <\/span>Internazionale<\/span> <\/span>a<\/span> <\/span>Contabilit\u00e0,<\/span> <\/span>SNK<\/span> <\/span>2<\/span> <\/span>Scorte.<\/em><\/span> <\/em><\/span>SKK<\/span> <\/span>4<\/span> <\/span>\u00e8<\/span> <\/span>modificato<\/span> <\/span>per<\/span> <\/span>a te<\/span> <\/span>fatto<\/span> <\/span>i<\/span><\/p>\n

analogo alla Sezione 13 \u2013 <\/span>Scorte <\/em><\/span>dei Principi contabili internazionali per le piccole imprese e di<\/span> <\/span>Appendice (SNRF per NVM). Viene fornita una tabella di corrispondenza tra i paragrafi della Norma e i paragrafi dello SNRF per NVM.<\/span> <\/span>al paragrafo 36. Per i casi non direttamente disciplinati dall\u2019IFRS 4 o da qualsiasi altro IFRS, la direzione di<\/span> <\/span>unit\u00e0 economica<\/span> <\/span>Devono, previa approvazione del Consiglio Nazionale dei Dottori Commercialisti, applicare una politica tale da garantire che<\/span> <\/span>un quadro veritiero e corretto della situazione patrimoniale, dei risultati economici e delle variazioni dei flussi di cassa<\/span> <\/span>monetario<\/span> <\/span>e<\/span> <\/span>a<\/span> <\/span>capitale<\/span> <\/span>a<\/span> <\/span>dell'unit\u00e0<\/span> <\/span>economico<\/span> <\/span>come<\/span> <\/span>obbligatorio<\/span> <\/span>in<\/span> <\/span>sotto<\/span> <\/span>9<\/span> <\/span>a<\/span> <\/span>ai sensi della legge<\/span> <\/span>numero.<\/span> <\/span>9228<\/span> <\/span>\u201cPer<\/span> <\/span>Contabilit\u00e0<\/span> <\/span>e<\/span> <\/span>Specchi<\/span><\/p>\n

per finanziare,<\/span> <\/span>per estrarre<\/span> <\/span>in<\/span> <\/span>aprile<\/span> <\/span>2004,<\/span> <\/span>i<\/span> <\/span>modificato.<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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Specchi<\/span> <\/span>finanziario<\/span> <\/span>vorr\u00e0<\/span> <\/span>a<\/span> <\/span>sono pronti<\/span> <\/span>su<\/span> <\/span>la base<\/span> <\/span>e<\/span> <\/span>del concetto<\/span> <\/span>a<\/span> <\/span>rilevanza.<\/span> <\/span>Standard<\/span> <\/span>Nazionale<\/span> <\/span>a<\/span> <\/span>Contabilit\u00e0<\/span> <\/span>non<\/span> <\/span>deve<\/span> <\/span>a<\/span><\/p>\n

vengono applicate<\/span> <\/span>per<\/span> <\/span>voci<\/span> <\/span>immateriale.<\/span> <\/span>Concetto<\/span> <\/span>di rilevanza<\/span> <\/span>\u00e8 definito<\/span> <\/span>e<\/span> <\/span>chiarito<\/span> <\/span>in<\/span> <\/span>paragrafi<\/span> <\/span>40<\/span> <\/span>a<\/span> <\/span>novanta di<\/span> <\/span>SKK<\/span> <\/span>1.<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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Campo<\/span> <\/span>E<\/span> <\/span>Richiesta<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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

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Questo<\/span> <\/span>Standard<\/span> <\/span>vorr\u00e0<\/span> <\/span>si applica<\/span> <\/span>per<\/span> <\/span>a<\/span> <\/span>tutti<\/span> <\/span>Scorte con<\/span> <\/span>esclusione<\/span> <\/span>a:<\/span><\/p>\n

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\n
(a)<\/span>dipendente<\/span> <\/span>in<\/span> <\/span>processo<\/span> <\/span>in<\/span> <\/span>connessione<\/span> <\/span>con<\/span> <\/span>contratti<\/span> <\/span>e<\/span> <\/span>edilizia<\/span> <\/span>(vedi<\/span> <\/span>SKK<\/span> <\/span>8 <\/span>A<\/em><\/span> <\/em><\/span>Arrivi<\/em><\/span>)<\/span><\/div>\n<\/div>\n
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(b)<\/span>strumenti<\/span> <\/span>finanziario<\/span> <\/span>(vedi<\/span> <\/span>SKK<\/span> <\/span>3<\/span> <\/span>Strumenti<\/em><\/span> <\/em><\/span>Per finanziare<\/em><\/span>)<\/span><\/div>\n<\/div>\n
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(c)<\/span>attivo<\/span> <\/span>biologico<\/span> <\/span>che<\/span> <\/span>per collegarsi<\/span> <\/span>con<\/span> <\/span>attivit\u00e0<\/span> <\/span>agricolo<\/span> <\/span>e<\/span> <\/span>produzione<\/span> <\/span>agricolo<\/span> <\/span>in<\/span> <\/span>il momento<\/span> <\/span>e <\/span> <\/span>raccolto<\/span> <\/span>(vedi<\/span> <\/span>SKK<\/span> <\/span>13<\/span><\/div>\n<\/div>\n<\/div>\n

Attivit\u00e0<\/em><\/span> <\/em><\/span>Biologico<\/em><\/span> <\/em><\/span>e<\/em><\/span> <\/em><\/span>Accordi<\/em><\/span> <\/em><\/span>Concessionario<\/em><\/span>)<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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Questo<\/span> <\/span>Standard<\/span> <\/span>non<\/span> <\/span>si applica<\/span> <\/span>per<\/span> <\/span>Scorte<\/span> <\/span>e<\/span> <\/span>tenuto<\/span> <\/span>da:<\/span><\/p>\n

(a)<\/span> <\/span>produttori<\/span> <\/span>e<\/span> <\/span>dei prodotti<\/span> <\/span>agricolo<\/span> <\/span>e<\/span> <\/span>Che vive nella foresta,<\/span> <\/span>di produzione<\/span> <\/span>agricolo<\/span> <\/span>dopo<\/span> <\/span>raccolto<\/span> <\/span>e<\/span> <\/span>a<\/span> <\/span>minerali<\/span> <\/span>e<\/span> <\/span>dei prodotti<\/span> <\/span>minerali, in<\/span> <\/span>casi<\/span> <\/span>quando<\/span> <\/span>loro<\/span> <\/span>sono<\/span> <\/span>laurea<\/span> <\/span>con<\/span> <\/span>il valore<\/span> <\/span>Giustamente ridimensionato<\/span> <\/span>con<\/span> <\/span>costi di vendita<\/span> <\/span>tramite il guadagno<\/span> <\/span>oppure<\/span> <\/span>perdita (vedi<\/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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.<\/span><\/span><\/p>\n<\/td>\n

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SKK<\/span> <\/span>13<\/span> <\/span>Attivit\u00e0<\/em><\/span> <\/em><\/span>Biologico<\/em><\/span> <\/em><\/span>e<\/em><\/span> <\/em><\/span>Accordi di concessione<\/em><\/span>),<\/span><\/p>\n

oppure<\/span><\/p>\n

(b)<\/span> <\/span>intermediari<\/span> <\/span>e<\/span> <\/span>agenti<\/span> <\/span>e<\/span> <\/span>vendite<\/span> <\/span>di<\/span> <\/span>mallrave<\/span> <\/span>che<\/span> <\/span>i<\/span> <\/span>buongiorno<\/span> <\/span>Scorte<\/span> <\/span>con<\/span> <\/span>il valore<\/span> <\/span>e<\/span> <\/span>corretto<\/span> <\/span>ridotto<\/span> <\/span>con<\/span> <\/span>costi<\/span> <\/span>e<\/span> <\/span>vendite<\/span> <\/span>attraverso<\/span> <\/span>profitto<\/span> <\/span>oppure<\/span> <\/span>perdita<\/span> <\/span>(vedi<\/span> <\/span>SKK<\/span> <\/span>3<\/span> <\/span>Strumenti<\/em><\/span> <\/em><\/span>Per finanziare<\/em><\/span>).<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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Definizioni<\/span> <\/span>Home<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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

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Altro<\/span> <\/span>gi\u00f9<\/span> <\/span>vengono forniti<\/span> <\/span>alcuni<\/span> <\/span>definizioni<\/span> <\/span>principale<\/span> <\/span>a<\/span> <\/span>usato<\/span> <\/span>in<\/span> <\/span>questo<\/span> <\/span>standard:<\/span><\/p>\n

Scorte<\/em><\/span> <\/em><\/span><\/strong>sono<\/span> <\/span>risorse:<\/span><\/p>\n

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(a)<\/span>e<\/span> <\/span>tenuto<\/span> <\/span>per<\/span> <\/span>saldi<\/span> <\/span>in<\/span> <\/span>il flusso<\/span> <\/span>normale<\/span> <\/span>a<\/span> <\/span>dell'unit\u00e0<\/span> <\/span>economico<\/span><\/div>\n<\/div>\n
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(b)<\/span>che<\/span> <\/span>si trovano<\/span> <\/span>in<\/span> <\/span>il processo<\/span> <\/span>di produzione,<\/span> <\/span>oppure<\/span><\/div>\n<\/div>\n
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(c)<\/span>in<\/span> <\/span>tipo di materiali<\/span> <\/span>oppure<\/span> <\/span>forniture<\/span> <\/span>per<\/span> <\/span>a te<\/span> <\/span>usato<\/span> <\/span>in<\/span> <\/span>il processo<\/span> <\/span>e<\/span> <\/span>di produzione<\/span> <\/span>oppure<\/span> <\/span>in<\/span> <\/span>l'esecuzione<\/span> <\/span>e<\/span> <\/span>servizi.<\/span><\/div>\n<\/div>\n<\/div>\n

Valore<\/em><\/span> <\/em><\/span>contabile<\/em><\/span> <\/em><\/span><\/strong>\u00e8 il valore che ne deriva<\/span> <\/span>quale<\/span> <\/span>\u00e8<\/span> <\/span>noto<\/span> <\/span>uno<\/span> <\/span>attivo<\/span> <\/span>in<\/span> <\/span>lo specchio<\/span> <\/span>e<\/span> <\/span>situazione finanziaria.<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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Scorte<\/span> <\/span>e<\/span> <\/span>unit\u00e0<\/span> <\/span>produttore<\/span> <\/span>sono composti da<\/span> <\/span>da<\/span> <\/span>argomenti<\/span> <\/span>e<\/span> <\/span>prima<\/span> <\/span>e<\/span> <\/span>materiali<\/span> <\/span>per<\/span> <\/span>consumo,<\/span> <\/span>lavoro<\/span> <\/span>in<\/span> <\/span>processo<\/span> <\/span>e<\/span> <\/span>prodotti<\/span> <\/span>e<\/span><\/p>\n

prodotti finiti quasi pronti per la vendita, beni acquistati e detenuti a scopo di rivendita che richiedono modifiche minime o nulle, e che costituiscono le scorte.<\/span> <\/span>tipico delle unit\u00e0 commerciali. I beni immobili acquistati a scopo di rivendita devono essere contabilizzati come rimanenze, mentre quelli acquistati per uso proprio\u2026<\/span> <\/span>in<\/span> <\/span>il processo<\/span> <\/span>di produzione<\/span> <\/span>oppure per<\/span> <\/span>obiettivi<\/span> <\/span>amministrativo,<\/span> <\/span>deve<\/span> <\/span>per conoscerci meglio<\/span> <\/span>come<\/span> <\/span>attivo<\/span> <\/span>a lungo termine<\/span> <\/span>materiali.<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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Riconoscimento<\/span> <\/span>E<\/span> <\/span>Valutazione<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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

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Riconoscimento<\/span> <\/span>in<\/span> <\/span>contabilit\u00e0<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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

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Inizialmente,<\/span> <\/span>unit\u00e0<\/span> <\/span>economico<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>Lo so<\/span> <\/span>inventario<\/span> <\/span>poi<\/span> <\/span>quando<\/span> <\/span>e<\/span> <\/span>ha<\/span> <\/span>sotto<\/span> <\/span>controllo,<\/span> <\/span>pret<\/span> <\/span>vantaggi<\/span> <\/span>economico<\/span> <\/span>da<\/span> <\/span>suo<\/span> <\/span>e<\/span><\/p>\n

costo<\/span> <\/span>e<\/span> <\/span>suo<\/span> <\/span>pu\u00f2<\/span> <\/span>a<\/span> <\/span>Si stima che<\/span> <\/span>con<\/span> <\/span>affidabilit\u00e0.<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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Riconoscimento<\/span> <\/span>e<\/span> <\/span>scorte<\/span> <\/span>deve<\/span> <\/span>da fare<\/span> <\/span>di solito<\/span> <\/span>al momento<\/span> <\/span>e<\/span> <\/span>profitto.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

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Misurazione<\/span> <\/span>primario, iniziale<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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

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Le rimanenze sono inizialmente valutate al costo. Il costo delle rimanenze comprende il costo di tutti i materiali direttamente correlati a<\/span> <\/span>sia la produzione che i costi di trasformazione di tali materiali in prodotti finiti. I costi diretti dei materiali<\/span> <\/span>includere,<\/span> <\/span>tranne<\/span> <\/span>prezzo<\/span> <\/span>a<\/span> <\/span>acquisto,<\/span> <\/span>e<\/span> <\/span>a<\/span> <\/span>tutti<\/span> <\/span>costi<\/span> <\/span>e<\/span> <\/span>altri<\/span> <\/span>che<\/span> <\/span>sono necessari<\/span> <\/span>per<\/span> <\/span>a<\/span> <\/span>comportarsi<\/span> <\/span>inventario<\/span> <\/span>in<\/span> <\/span>la situazione<\/span> <\/span>e<\/span><\/p>\n

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

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

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Il costo<\/span> <\/span>e<\/span> <\/span>argomenti<\/span> <\/span>a<\/span> <\/span>prima,<\/span> <\/span>materiali<\/span> <\/span>a<\/span> <\/span>consumo,<\/span> <\/span>del territorio<\/span> <\/span>e<\/span> <\/span>edifici<\/span> <\/span>a<\/span> <\/span>verde<\/span> <\/span>per<\/span> <\/span>rivendita,<\/span> <\/span>\u00e8 costituito da<\/span> <\/span>da<\/span> <\/span>prezzo<\/span> <\/span>i<\/span> <\/span>acquisto,<\/span><\/p>\n

spese<\/span> <\/span>e<\/span> <\/span>trasporti,<\/span> <\/span>tasse<\/span> <\/span>e<\/span> <\/span>import,<\/span> <\/span>stoccaggio,<\/span> <\/span>sconti<\/span> <\/span>e<\/span> <\/span>componenti aggiuntivi<\/span> <\/span>Commerciale<\/span> <\/span>e<\/span> <\/span>a<\/span> <\/span>altri<\/span> <\/span>spese<\/span> <\/span>a<\/span> <\/span>altri<\/span> <\/span>a<\/span> <\/span>simile<\/span> <\/span>(imposte<\/span> <\/span>(non rimborsabile).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Un'unit\u00e0 economica pu\u00f2 acquistare rimanenze a condizioni di pagamento differito. In alcuni casi, l'accordo prevede di fatto<\/span> <\/span>uno<\/span> <\/span>elemento<\/span> <\/span>finanziamento<\/span> <\/span>a<\/span> <\/span>a sorpresa,<\/span> <\/span>per<\/span> <\/span>ad esempio, un<\/span> <\/span>differenza<\/span> <\/span>tra<\/span> <\/span>prezzo<\/span> <\/span>a<\/span> <\/span>acquisto<\/span> <\/span>in<\/span> <\/span>condizioni<\/span> <\/span>e<\/span> <\/span>prestiti<\/span> <\/span>normale<\/span> <\/span>e<\/span> <\/span>plurale<\/span> <\/span>di redenzione<\/span> <\/span>di<\/span> <\/span>rinviato.<\/span> <\/span>In<\/span> <\/span>questi<\/span> <\/span>casi,<\/span> <\/span>differenza<\/span> <\/span>\u00e8 noto come<\/span> <\/span>spesa<\/span> <\/span>interesse<\/span> <\/span>durante<\/span> <\/span>del periodo<\/span> <\/span>finanziamento<\/span> <\/span>e<\/span> <\/span>non<\/span> <\/span>i<\/span><\/p>\n

viene aggiunto<\/span> <\/span>costi<\/span> <\/span>di<\/span> <\/span>dell'inventario.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Valutazione<\/span> <\/span>i<\/span> <\/span>pi\u00f9 tardi<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Dopo<\/span> <\/span>di conoscenza,<\/span> <\/span>uno<\/span> <\/span>unit\u00e0<\/span> <\/span>economico<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>misura<\/span> <\/span>inventario<\/span> <\/span>con<\/span> <\/span>il valore<\/span> <\/span>per me<\/span> <\/span>a<\/span> <\/span>basso<\/span> <\/span>tra<\/span> <\/span>costi<\/span> <\/span>e<\/span> <\/span>prezzo<\/span> <\/span>a<\/span> <\/span>stimato<\/span> <\/span>a<\/span> <\/span>vendite<\/span><\/p>\n

ridotto<\/span> <\/span>con<\/span> <\/span>costi<\/span> <\/span>per<\/span> <\/span>a te<\/span> <\/span>terminato<\/span> <\/span>e<\/span> <\/span>venduto.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Per<\/span> <\/span>loro<\/span> <\/span>merci<\/span> <\/span>che<\/span> <\/span>non<\/span> <\/span>sono<\/span> <\/span>a<\/span> <\/span>intercambiabile<\/span> <\/span>in<\/span> <\/span>mercati<\/span> <\/span>a<\/span> <\/span>ordinario<\/span> <\/span>oppure<\/span> <\/span>che<\/span> <\/span>sono<\/span> <\/span>a<\/span> <\/span>speciale<\/span> <\/span>per<\/span> <\/span>progetti<\/span> <\/span>specifico,<\/span> <\/span>costo<\/span> <\/span>deve<\/span><\/p>\n

da determinare in base al metodo di identificazione specifica. Il metodo del costo basato sull\u2019identificazione specifica non \u00e8<\/span> <\/span>Adatto a prodotti omogenei quali le materie prime utilizzate nella produzione e i ricambi acquistati.<\/span> <\/span>frequentemente e a prezzi variabili. Per determinare il costo di tale scorta, occorre utilizzare la media ponderata.<\/span> <\/span>oppure<\/span> <\/span>metodo<\/span> <\/span>\u201cIntroduzione<\/span> <\/span>e<\/span> <\/span>prima di tutto, esci<\/span> <\/span>e<\/span> <\/span>denaro\u201d<\/span> <\/span>(Primo a entrare, primo a uscire).<\/span> <\/span>Per lui<\/span> <\/span>calcolato<\/span> <\/span>il costo<\/span> <\/span>e<\/span> <\/span>delle scorte<\/span> <\/span>che<\/span> <\/span>Hanno<\/span> <\/span>lo stesso<\/span> <\/span>natura<\/span> <\/span>e<\/span> <\/span>uso<\/span> <\/span>per<\/span><\/p>\n

Per l'unit\u00e0 economica, occorre utilizzare la stessa formula. Tuttavia, per le scorte di natura o destinazione d'uso diverse, per<\/span> <\/span>calcolo<\/span> <\/span>e<\/span> <\/span>costi<\/span> <\/span>pu\u00f2<\/span> <\/span>allineato a destra<\/span> <\/span>uso<\/span> <\/span>i<\/span> <\/span>formule<\/span> <\/span>a<\/span> <\/span>diverso<\/span> <\/span>da<\/span> <\/span>loro a<\/span> <\/span>menzionato<\/span> <\/span>sopra.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Unit\u00e0<\/span> <\/span>economico<\/span> <\/span>che<\/span> <\/span>vengono prese<\/span> <\/span>con<\/span> <\/span>produzione<\/span> <\/span>prodotti<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>definire<\/span> <\/span>il costo<\/span> <\/span>e<\/span> <\/span>dell'inventario<\/span> <\/span>a<\/span> <\/span>loro.<\/span> <\/span>Il costo<\/span> <\/span>e<\/span> <\/span>dell'inventario<\/span><\/p>\n

devono includere tutti i costi di acquisto, i costi di trasformazione\/produzione e i costi connessi all'immissione delle scorte in<\/span> <\/span>condizioni<\/span> <\/span>e<\/span> <\/span>posizione<\/span> <\/span>esistente.<\/span> <\/span>Metodo<\/span> <\/span>a<\/span> <\/span>in base a<\/span> <\/span>in<\/span> <\/span>il costo<\/span> <\/span>direttamente<\/span> <\/span>dove<\/span> <\/span>a<\/span> <\/span>tutti<\/span> <\/span>spese<\/span> <\/span>indirettamente<\/span> <\/span>per accedere<\/span> <\/span>in<\/span> <\/span>Le spese periodiche non sono ammesse. I costi indiretti devono essere imputati alle rimanenze.<\/span> <\/span>indipendentemente da come vengano classificati da<\/span> <\/span>unit\u00e0<\/span> <\/span>economico.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Esempi<\/span> <\/span>a<\/span> <\/span>spesa<\/span> <\/span>che<\/span> <\/span>non<\/span> <\/span>pu\u00f2<\/span> <\/span>a<\/span> <\/span>sono inclusi<\/span> <\/span>al prezzo di costo<\/span> <\/span>e<\/span> <\/span>dell'inventario<\/span> <\/span>sono<\/span> <\/span>riportato di seguito:<\/span><\/p>\n

\n
\n
(a)<\/span>spese<\/span> <\/span>e<\/span> <\/span>di lavoro<\/span> <\/span>ricerca<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>gli importi<\/span> <\/span>superiore alla norma<\/span> <\/span>da<\/span> <\/span>lesioni,<\/span> <\/span>firot,<\/span> <\/span>costi<\/span> <\/span>e<\/span> <\/span>di produzione<\/span> <\/span>e<\/span> <\/span>a<\/span> <\/span>dipendenti,<\/span> <\/span>sanzioni<\/span> <\/span>e<\/span> <\/span>a<\/span> <\/span>altri<\/span> <\/span>a<\/span> <\/span>simile;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>spese<\/span> <\/span>e<\/span> <\/span>vendite<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>spese<\/span> <\/span>e<\/span> <\/span>in generale<\/span> <\/span>a<\/span> <\/span>amministrazione<\/span> <\/span>che<\/span> <\/span>non<\/span> <\/span>contribuire<\/span> <\/span>in<\/span> <\/span>comportamento<\/span> <\/span>e<\/span> <\/span>scorte<\/span> <\/span>in<\/span> <\/span>posizione<\/span> <\/span>e<\/span> <\/span>condizioni<\/span> <\/span>attuale.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

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

\n

Spese<\/span> <\/span>indirettamente<\/span> <\/span>corretto<\/span> <\/span>a<\/span> <\/span>di produzione<\/span> <\/span>calcolare<\/span> <\/span>come<\/span> <\/span>parte<\/span> <\/span>e<\/span> <\/span>costi<\/span> <\/span>di<\/span> <\/span>dell'inventario<\/span> <\/span>di<\/span> <\/span>per prendere<\/span> <\/span>per<\/span> <\/span>base<\/span> <\/span>capacit\u00e0<\/span> <\/span>normale<\/span> <\/span>a<\/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

di produzione.<\/span> <\/span>Capacit\u00e0<\/span> <\/span>normale<\/span> <\/span>\u00e8<\/span> <\/span>il livello di<\/span> <\/span>di produzione<\/span> <\/span>che<\/span> <\/span>uno<\/span> <\/span>unit\u00e0<\/span> <\/span>economico<\/span> <\/span>pret<\/span> <\/span>a<\/span> <\/span>Arrivo<\/span> <\/span>in media<\/span> <\/span>durante<\/span> <\/span>uno<\/span> <\/span>serie<\/span> <\/span>periodi<\/span><\/p>\n

contabile. I costi variabili indiretti di produzione vengono calcolati sulla base della produzione effettiva. Un'unit\u00e0 economica<\/span> <\/span>Deve imputare le spese indirette non allocate alle spese del periodo, quali le spese relative a<\/span> <\/span>scaricato<\/span> <\/span>per<\/span> <\/span>causa<\/span> <\/span>a<\/span> <\/span>modifica<\/span> <\/span>a<\/span> <\/span>sfruttamento<\/span> <\/span>corrente di<\/span> <\/span>capacit\u00e0<\/span> <\/span>da<\/span> <\/span>capacit\u00e0<\/span> <\/span>i<\/span> <\/span>completo.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Capitalismo<\/span> <\/span>i<\/span> <\/span>spesa<\/span> <\/span>a<\/span> <\/span>stoccaggio,<\/span> <\/span>vale a dire.<\/span> <\/span>inclusione<\/span> <\/span>e<\/span> <\/span>loro<\/span> <\/span>in<\/span> <\/span>il costo<\/span> <\/span>e<\/span> <\/span>dell'inventario,<\/span> <\/span>in<\/span> <\/span>luogo<\/span> <\/span>che<\/span> <\/span>a<\/span> <\/span>Caricamento in corso<\/span> <\/span>in<\/span> <\/span>spesa,<\/span> <\/span>\u00e8<\/span> <\/span>i<\/span> <\/span>adatto<\/span> <\/span>solo<\/span> <\/span>se<\/span> <\/span>stoccaggio<\/span> <\/span>\u00e8<\/span> <\/span>i<\/span> <\/span>necessario<\/span> <\/span>durante<\/span> <\/span>del processo<\/span> <\/span>a<\/span> <\/span>di produzione<\/span> <\/span>vale a dire.<\/span> <\/span>stoccaggio<\/span> <\/span>i<\/span><\/p>\n

nel frattempo<\/span> <\/span>prima<\/span> <\/span>che<\/span> <\/span>a<\/span> <\/span>da approvare<\/span> <\/span>in<\/span> <\/span>uno<\/span> <\/span>fase<\/span> <\/span>a<\/span> <\/span>inoltre<\/span> <\/span>produzione.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Prodotti<\/span> <\/span>che<\/span> <\/span>vengono prodotti<\/span> <\/span>di<\/span> <\/span>insieme,<\/span> <\/span>vale a dire.<\/span> <\/span>in<\/span> <\/span>uno<\/span> <\/span>processo<\/span> <\/span>a<\/span> <\/span>solo<\/span> <\/span>produzione,<\/span> <\/span>Sono noti.<\/span> <\/span>come<\/span> <\/span>sottoprodotti.<\/span> <\/span>Loro<\/span> <\/span>spese<\/span><\/p>\n

\u00c8 possibile tracciare la produzione a partire dal momento in cui tali prodotti diventano identificabili singolarmente.<\/span> <\/span>facilmente e direttamente con il prodotto e possono quindi essere ripartiti tra i singoli prodotti in modo tale che<\/span> <\/span>direttamente. I costi di produzione sostenuti prima di tale momento devono essere imputati ai singoli prodotti.<\/span> <\/span>in<\/span> <\/span>sulla base di un metodo ragionevole<\/span> <\/span>e adeguato.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

La ripartizione delle spese in base al valore relativo delle vendite dei prodotti comuni \u00e8 uno dei metodi per<\/span> <\/span>la ripartizione dei costi comuni. I costi comuni vengono ripartiti in base al valore relativo delle vendite di<\/span> <\/span>dei prodotti,<\/span> <\/span>vale a dire.<\/span> <\/span>in<\/span> <\/span>rapporto<\/span> <\/span>con<\/span> <\/span>il valore<\/span> <\/span>e<\/span> <\/span>loro<\/span> <\/span>a<\/span> <\/span>vendite,<\/span> <\/span>in<\/span> <\/span>il momento<\/span> <\/span>quando<\/span> <\/span>questi<\/span> <\/span>prodotti<\/span> <\/span>sono stati completati<\/span> <\/span>singolarmente<\/span> <\/span>a<\/span> <\/span>identificabile, cio\u00e8 nel punto di separazione. Questo metodo ha un valore pratico quando i coprodotti generano profitti identici, ma non<\/span> <\/span>\u00e8<\/span> <\/span>e<\/span> <\/span>adatto<\/span> <\/span>quando<\/span> <\/span>prodotti<\/span> <\/span>Hanno<\/span> <\/span>modifiche<\/span> <\/span>a<\/span> <\/span>considerevole<\/span> <\/span>in<\/span> <\/span>profitto,<\/span> <\/span>dopo<\/span> <\/span>distribuzione<\/span> <\/span>non<\/span> <\/span>vorr\u00e0<\/span> <\/span>a loro<\/span> <\/span>riflesso<\/span> <\/span>in<\/span><\/p>\n

modo<\/span> <\/span>a<\/span> <\/span>corretto<\/span> <\/span>costi<\/span> <\/span>che<\/span> <\/span>i<\/span> <\/span>incontrare<\/span> <\/span>di ogni prodotto.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Sottoprodotti<\/span> <\/span>sono<\/span> <\/span>prodotti<\/span> <\/span>a<\/span> <\/span>articolazione<\/span> <\/span>con<\/span> <\/span>uno<\/span> <\/span>valore<\/span> <\/span>relativamente<\/span> <\/span>a<\/span> <\/span>irrilevante,<\/span> <\/span>e<\/span> <\/span>valutazione<\/span> <\/span>i<\/span> <\/span>loro<\/span> <\/span>in<\/span> <\/span>modo<\/span> <\/span>a<\/span><\/p>\n

simile<\/span> <\/span>con<\/span> <\/span>che<\/span> <\/span>a<\/span> <\/span>del prodotto<\/span> <\/span>principale,<\/span> <\/span>non<\/span> <\/span>\u00e8<\/span> <\/span>i<\/span> <\/span>adatto.<\/span> <\/span>Uno<\/span> <\/span>alternativa<\/span> <\/span>e<\/span> <\/span>adatto<\/span> <\/span>\u00e8<\/span> <\/span>che<\/span> <\/span>spese<\/span> <\/span>e<\/span> <\/span>sottoprodotti<\/span> <\/span>in<\/span> <\/span>uno<\/span> <\/span>molti<\/span> <\/span>a<\/span> <\/span>uguale<\/span> <\/span>con<\/span> <\/span>il valore<\/span> <\/span>e<\/span> <\/span>loro<\/span> <\/span>neto a<\/span> <\/span>vendite<\/span> <\/span>a<\/span> <\/span>sono in offerta<\/span> <\/span>da<\/span> <\/span>costo<\/span> <\/span>e<\/span> <\/span>del prodotto<\/span> <\/span>principale.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Uno<\/span> <\/span>unit\u00e0<\/span> <\/span>economico<\/span> <\/span>pu\u00f2<\/span> <\/span>a<\/span> <\/span>da utilizzare<\/span> <\/span>tecnica<\/span> <\/span>a<\/span> <\/span>Ecco fatto<\/span> <\/span>come<\/span> <\/span>metodo<\/span> <\/span>e<\/span> <\/span>costi<\/span> <\/span>standard,<\/span> <\/span>metodo<\/span> <\/span>e<\/span> <\/span>prezzi<\/span> <\/span>con<\/span> <\/span>minoranza<\/span> <\/span>oppure<\/span> <\/span>a<\/span><\/p>\n

il prezzo di acquisto pi\u00f9 recente per calcolare il costo di<\/span> <\/span>scorte<\/span> <\/span>se<\/span> <\/span>Il risultato ottenuto utilizzando questi metodi \u00e8 approssimativamente pari a<\/span> <\/span>con<\/span> <\/span>costo. Costi<\/span> <\/span>standard<\/span> <\/span>tenere conto dei livelli normali dei materiali<\/span> <\/span>e<\/span> <\/span>forniture, lavoro, efficacia e<\/span> <\/span>uso<\/span> <\/span>a<\/span> <\/span>capacit\u00e0. Esse<\/span> <\/span>vengono esaminati<\/span> <\/span>Regolarmente<\/span> <\/span>e,<\/span> <\/span>se<\/span> <\/span>\u00e8<\/span> <\/span>e<\/span> <\/span>Se necessario, vengono riesaminati.<\/span> <\/span>di<\/span> <\/span>proveniente da<\/span> <\/span>condizioni<\/span> <\/span>attuale.<\/span><\/p>\n

Il metodo del prezzo al dettaglio calcola il costo sottraendo dal prezzo di vendita delle scorte la percentuale appropriata.<\/span> <\/span>margine<\/span> <\/span>lordo.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Svalutazione<\/span> <\/span>i<\/span> <\/span>dell'inventario<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Scorte<\/span> <\/span>deve<\/span> <\/span>a loro<\/span> <\/span>invia<\/span> <\/span>del test<\/span> <\/span>a<\/span> <\/span>svalutazione<\/span> <\/span>in<\/span> <\/span>la data<\/span> <\/span>e<\/span> <\/span>rendicontazione.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Richiesta<\/span> <\/span>per<\/span> <\/span>la valutazione<\/span> <\/span>e<\/span> <\/span>dell'inventario<\/span> <\/span>con<\/span> <\/span>il valore<\/span> <\/span>per me<\/span> <\/span>a<\/span> <\/span>basso<\/span> <\/span>tra<\/span> <\/span>costi<\/span> <\/span>e<\/span> <\/span>prezzo<\/span> <\/span>a<\/span> <\/span>stimato<\/span> <\/span>a<\/span> <\/span>vendite<\/span> <\/span>ridotto<\/span> <\/span>con<\/span> <\/span>costi<\/span> <\/span>per<\/span><\/p>\n

Una volta completata e venduta, l'entit\u00e0 aziendale \u00e8 tenuta a rilevare le perdite di valore in bilancio al momento della cessione.<\/span> <\/span>quando si verifica quest\u2019ultimo caso. Riduzioni volte a raggiungere il prezzo di vendita al dettaglio stimato, al netto dei costi necessari per completare e<\/span> <\/span>Le vendite possono verificarsi nei casi in cui si registri un calo dei prezzi di vendita o quando i costi di completamento o le spese\u2026<\/span> <\/span>direttamente<\/span> <\/span>a<\/span> <\/span>vendite<\/span> <\/span>sono<\/span> <\/span>cresciuto.<\/span> <\/span>C'\u00e8<\/span> <\/span>e<\/span> <\/span>casi<\/span> <\/span>quando<\/span> <\/span>alcuni<\/span> <\/span>prodotti<\/span> <\/span>sono danneggiati<\/span> <\/span>Avanti<\/span> <\/span>che<\/span> <\/span>a<\/span> <\/span>vendere<\/span> <\/span>oppure<\/span> <\/span>quando<\/span> <\/span>alcuni<\/span> <\/span>a<\/span> <\/span>altri<\/span> <\/span>pu\u00f2<\/span> <\/span>a<\/span><\/p>\n

sono detenute in quantit\u00e0 tali da non poter essere vendute entro un periodo di tempo ragionevole. In tali casi, il costo delle scorte<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>viene ridotto<\/span> <\/span>per<\/span> <\/span>a<\/span> <\/span>raggiunto<\/span> <\/span>in<\/span> <\/span>il prezzo<\/span> <\/span>e<\/span> <\/span>stimato<\/span> <\/span>a<\/span> <\/span>vendite<\/span> <\/span>ridotto<\/span> <\/span>con<\/span> <\/span>costi<\/span> <\/span>per<\/span> <\/span>a te<\/span> <\/span>finito e<\/span> <\/span>venduto.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

L'importo<\/span> <\/span>e<\/span> <\/span>atterraggio<\/span> <\/span>di<\/span> <\/span>valore<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>definito<\/span> <\/span>voce<\/span> <\/span>per<\/span> <\/span>voce.<\/span> <\/span>In<\/span> <\/span>casi<\/span> <\/span>quando<\/span> <\/span>uno<\/span> <\/span>valutazione<\/span> <\/span>i<\/span> <\/span>del genere<\/span> <\/span>non<\/span> <\/span>\u00e8<\/span> <\/span>pratico,<\/span> <\/span>svalutazione<\/span> <\/span>deve<\/span> <\/span>a<\/span><\/p>\n

Termine che indica un insieme di suoni simili o correlati. I suoni sono simili o correlati tra loro.<\/span> <\/span>se appartengono alla stessa linea di produzione e hanno le stesse funzioni o gli stessi usi. La riduzione deve tenerne conto.<\/span> <\/span>i costi stimati per la realizzazione e la vendita dei prodotti, ma non dovrebbero includere il profitto che verr\u00e0 generato nelle fasi successive di<\/span> <\/span>pi\u00f9 tardi<\/span> <\/span>di produzione.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Prezzi<\/span> <\/span>e<\/span> <\/span>mercato<\/span> <\/span>per<\/span> <\/span>materiali<\/span> <\/span>e<\/span> <\/span>forniture<\/span> <\/span>per<\/span> <\/span>uso<\/span> <\/span>in<\/span> <\/span>produzione<\/span> <\/span>pu\u00f2<\/span> <\/span>a<\/span> <\/span>scendere<\/span> <\/span>sotto<\/span> <\/span>il costo<\/span> <\/span>e<\/span> <\/span>loro.<\/span> <\/span>Unit\u00e0<\/span> <\/span>economico<\/span><\/p>\n

deve<\/span> <\/span>a<\/span> <\/span>Continuo<\/span> <\/span>a loro<\/span> <\/span>Ritengo che<\/span> <\/span>in<\/span> <\/span>contabilit\u00e0<\/span> <\/span>questi<\/span> <\/span>materiali<\/span> <\/span>con<\/span> <\/span>costo<\/span> <\/span>e<\/span> <\/span>a<\/span> <\/span>Non<\/span> <\/span>da fare<\/span> <\/span>modifiche<\/span> <\/span>per<\/span> <\/span>svalutazione<\/span> <\/span>e<\/span> <\/span>loro<\/span> <\/span>se<\/span> <\/span>lei<\/span> <\/span>previsioni<\/span> <\/span>che questi prodotti<\/span> <\/span>sar\u00e0 messo in vendita<\/span> <\/span>con<\/span> <\/span>Prezzi<\/span> <\/span>per me<\/span> <\/span>alto<\/span> <\/span>che<\/span> <\/span>il costo di<\/span> <\/span>di produzione.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

L'importo<\/span> <\/span>e<\/span> <\/span>recuperabile<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>definito<\/span> <\/span>di<\/span> <\/span>ricco<\/span> <\/span>in anticipo<\/span> <\/span>condizioni<\/span> <\/span>che<\/span> <\/span>esistere<\/span> <\/span>in<\/span> <\/span>la data<\/span> <\/span>e<\/span> <\/span>rendicontazione.<\/span> <\/span>Eventi<\/span><\/p>\n

economico<\/span> <\/span>a<\/span> <\/span>Quali<\/span> <\/span>avvenire<\/span> <\/span>dopo<\/span> <\/span>della chiusura<\/span> <\/span>di<\/span> <\/span>periodo<\/span> <\/span>contabile<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>sono considerati<\/span> <\/span>in<\/span> <\/span>che<\/span> <\/span>misura<\/span> <\/span>Quanto costa?<\/span> <\/span>loro<\/span> <\/span>confermare<\/span> <\/span>condizioni<\/span> <\/span>esistenti alla data di riferimento o prima di essa. Tale processo richiede che tutte queste siano prese in considerazione e valutate con attenzione.<\/span> <\/span>i dati disponibili relativi alle variazioni dei prezzi di vendita o dei costi nel periodo successivo alla data di chiusura del bilancio, nonch\u00e9<\/span> <\/span>se queste modifiche<\/span> <\/span>sono<\/span> <\/span>uno<\/span> <\/span>riflessione<\/span> <\/span>oppure<\/span> <\/span>uno<\/span> <\/span>continua<\/span> <\/span>logico<\/span> <\/span>i<\/span> <\/span>condizioni<\/span> <\/span>esistente<\/span> <\/span>in<\/span> <\/span>oppure<\/span> <\/span>prima<\/span> <\/span>data<\/span> <\/span>di<\/span> <\/span>rendicontazione.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Uno<\/span> <\/span>riduzione<\/span> <\/span>i<\/span> <\/span>fatto<\/span> <\/span>in<\/span> <\/span>uno<\/span> <\/span>periodo<\/span> <\/span>contabile<\/span> <\/span>a<\/span> <\/span>precedente<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>viene ripreso<\/span> <\/span>in<\/span> <\/span>loro<\/span> <\/span>casi<\/span> <\/span>quando<\/span> <\/span>condizioni<\/span> <\/span>su<\/span> <\/span>la base<\/span> <\/span>e<\/span> <\/span>a<\/span> <\/span>chi<\/span><\/p>\n

\u00e8<\/span> <\/span>fatto<\/span> <\/span>riduzione<\/span> <\/span>non<\/span> <\/span>Non esistono pi\u00f9.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Annullamento della registrazione<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Inventario<\/span> <\/span>annullare la registrazione<\/span> <\/span>poi<\/span> <\/span>quando<\/span> <\/span>in vendita.<\/span> <\/span>Unit\u00e0<\/span> <\/span>economico<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>Annulla registrazione<\/span> <\/span>inventario<\/span> <\/span>e<\/span> <\/span>in<\/span> <\/span>loro<\/span> <\/span>casi<\/span> <\/span>quando<\/span> <\/span>lui<\/span> <\/span>non<\/span> <\/span>ha<\/span> <\/span>per me<\/span><\/p>\n

valore<\/span> <\/span>economico<\/span> <\/span>in<\/span> <\/span>a<\/span> <\/span>futuro,<\/span> <\/span>come<\/span> <\/span>per<\/span> <\/span>esempio<\/span> <\/span>scorte<\/span> <\/span>i<\/span> <\/span>invecchiato.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Il momento<\/span> <\/span>quando<\/span> <\/span>scorte<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>annullare la registrazione<\/span> <\/span>non<\/span> <\/span>\u00e8<\/span> <\/span>sempre<\/span> <\/span>i<\/span> <\/span>facile<\/span> <\/span>per<\/span> <\/span>a te<\/span> <\/span>definito.<\/span> <\/span>Per<\/span> <\/span>ad esempio,<\/span> <\/span>quando<\/span> <\/span>uno<\/span> <\/span>unit\u00e0<\/span><\/p>\n

economico<\/span> <\/span>forniture<\/span> <\/span>uno<\/span> <\/span>agente<\/span> <\/span>vendite<\/span> <\/span>secondo<\/span> <\/span>uno<\/span> <\/span>accordo<\/span> <\/span>invio<\/span> <\/span>oppure<\/span> <\/span>uno<\/span> <\/span>accordo<\/span> <\/span>compravendita,<\/span> <\/span>rischi<\/span> <\/span>e<\/span> <\/span>vantaggi<\/span><\/p>\n

e<\/span> <\/span>in allegato<\/span> <\/span>con<\/span> <\/span>propriet\u00e0<\/span> <\/span>e<\/span> <\/span>a questi<\/span> <\/span>mallrave<\/span> <\/span>pu\u00f2<\/span> <\/span>a loro<\/span> <\/span>appartenere<\/span> <\/span>dell'unit\u00e0<\/span> <\/span>economico<\/span> <\/span>e<\/span> <\/span>per<\/span> <\/span>conseguenza<\/span> <\/span>questi<\/span> <\/span>merci<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>continua<\/span> <\/span>per conoscerci meglio<\/span> <\/span>come<\/span> <\/span>attivo<\/span> <\/span>da<\/span> <\/span>unit\u00e0<\/span> <\/span>economico.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

La presentazione di<\/span> <\/span>Inventario<\/span> <\/span>In<\/span> <\/span>Specchi<\/span> <\/span>Finanziario<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Scorte<\/span> <\/span>vengono presentati<\/span> <\/span>in<\/span> <\/span>lo specchio<\/span> <\/span>e<\/span> <\/span>posizione<\/span> <\/span>finanziario<\/span> <\/span>di<\/span> <\/span>usato<\/span> <\/span>voci<\/span> <\/span>adeguato<\/span> <\/span>in<\/span> <\/span>il formato<\/span> <\/span>e<\/span> <\/span>specchio<\/span> <\/span>di<\/span> <\/span>posizione<\/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

finanziario<\/span> <\/span>a<\/span> <\/span>dato che<\/span> <\/span>in<\/span> <\/span>SKK<\/span> <\/span>2<\/span> <\/span>Presentazione<\/em><\/span> <\/em><\/span>e<\/em><\/span> <\/em><\/span>Riflessioni<\/em><\/span> <\/em><\/span>Per finanziare<\/em><\/span>.<\/span> <\/span>Uno<\/span> <\/span>separazione<\/span> <\/span>e<\/span> <\/span>inoltre<\/span> <\/span>e<\/span> <\/span>voci<\/span> <\/span>a<\/span> <\/span>specchio<\/span> <\/span>di<\/span> <\/span>posizione<\/span><\/p>\n

finanziario<\/span> <\/span>pu\u00f2<\/span> <\/span>a<\/span> <\/span>\u00e8 dato<\/span> <\/span>in<\/span> <\/span>Note<\/span> <\/span>esplicativo.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Il costo<\/span> <\/span>e<\/span> <\/span>dell'inventario<\/span> <\/span>si riflette<\/span> <\/span>in<\/span> <\/span>il formato<\/span> <\/span>1<\/span> <\/span>a<\/span> <\/span>specchio<\/span> <\/span>di<\/span> <\/span>prestazioni<\/span> <\/span>(spese<\/span> <\/span>e<\/span> <\/span>sfruttamento<\/span> <\/span>a<\/span> <\/span>riservato<\/span> <\/span>secondo<\/span><\/p>\n

(della natura)<\/span> <\/span>di<\/span> <\/span>usato<\/span> <\/span>voci<\/span> <\/span>e<\/span> <\/span>di seguito:<\/span><\/p>\n

\n
\n
(a)<\/span>\u201cVariazioni delle scorte di prodotti finiti e lavori in corso.\u201d Un aumento dei livelli delle scorte comporter\u00e0<\/span> <\/span>Viene indicato come una diminuzione delle spese (\u201cspese negative\u201d), mentre la diminuzione dei livelli delle scorte sar\u00e0 indicata come<\/span> <\/span>uno<\/span> <\/span>crescita<\/span> <\/span>delle spese;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>Tra le altre voci di spesa riportate nel rendiconto di gestione (spese operative pari a<\/span> <\/span>riservato<\/span> <\/span>secondo<\/span> <\/span>(della natura)<\/span> <\/span>per<\/span> <\/span>esempio:<\/span> <\/span>spese<\/span> <\/span>consumo<\/span> <\/span>e<\/span> <\/span>ammortamento,<\/span> <\/span>argomento<\/span> <\/span>e<\/span> <\/span>prima<\/span> <\/span>e<\/span> <\/span>materiali<\/span> <\/span>a<\/span> <\/span>materiale di consumo,<\/span> <\/span>e<\/span> <\/span>Spese per il personale.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

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

\n

In<\/span> <\/span>il formato<\/span> <\/span>2<\/span> <\/span>a<\/span> <\/span>specchio<\/span> <\/span>di<\/span> <\/span>prestazioni<\/span> <\/span>(spese<\/span> <\/span>e<\/span> <\/span>sfruttamento<\/span> <\/span>a<\/span> <\/span>riservato<\/span> <\/span>secondo<\/span> <\/span>della funzione,<\/span> <\/span>costo<\/span> <\/span>e<\/span> <\/span>dell'inventario<\/span> <\/span>a<\/span><\/p>\n

venduto<\/span> <\/span>oppure<\/span> <\/span>e<\/span> <\/span>materiali<\/span> <\/span>a<\/span> <\/span>uso<\/span> <\/span>in<\/span> <\/span>produzione<\/span> <\/span>viene presentato<\/span> <\/span>in<\/span> <\/span>la voce<\/span> <\/span>\u201cCosto<\/span> <\/span>a<\/span> <\/span>vendite.<\/span> <\/span>Costi<\/span> <\/span>e<\/span> <\/span>dell'inventario<\/span> <\/span>a<\/span> <\/span>usato<\/span> <\/span>per<\/span> <\/span>obiettivi<\/span> <\/span>distribuzione<\/span> <\/span>e<\/span> <\/span>amministrativo<\/span> <\/span>vengono registrati<\/span> <\/span>in<\/span> <\/span>voci<\/span> <\/span>adeguato<\/span> <\/span>a<\/span> <\/span>specchio<\/span> <\/span>di<\/span> <\/span>a<\/span> <\/span>arrivo<\/span> <\/span>e<\/span> <\/span>spesa<\/span> <\/span>soprattutto<\/span> <\/span>da<\/span><\/p>\n

\u201cCosto<\/span> <\/span>a<\/span> <\/span>vendite\u201d<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Note<\/span> <\/span>Esplicativo<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

In<\/span> <\/span>informazioni<\/span> <\/span>complementare<\/span> <\/span>a<\/span> <\/span>specchi<\/span> <\/span>finanziario<\/span> <\/span>in<\/span> <\/span>in relazione a<\/span> <\/span>Scorte<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>viene presentato<\/span> <\/span>informazioni<\/span> <\/span>i<\/span> <\/span>di seguito:<\/span><\/p>\n

\n
\n
(a)<\/span>politiche<\/span> <\/span>contabile<\/span> <\/span>a<\/span> <\/span>uso<\/span> <\/span>come<\/span> <\/span>e<\/span> <\/span>formule<\/span> <\/span>e<\/span> <\/span>uso<\/span> <\/span>per<\/span> <\/span>calcolo<\/span> <\/span>e<\/span> <\/span>costi;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>il valore<\/span> <\/span>contabile<\/span> <\/span>a<\/span> <\/span>a<\/span> <\/span>tutti<\/span> <\/span>delle scorte<\/span> <\/span>come<\/span> <\/span>e<\/span> <\/span>il valore<\/span> <\/span>contabile<\/span> <\/span>a<\/span> <\/span>loro<\/span> <\/span>secondo la classificazione<\/span> <\/span>a<\/span> <\/span>fatto<\/span> <\/span>da<\/span> <\/span>unit\u00e0<\/span> <\/span>economico;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>il valore<\/span> <\/span>e<\/span> <\/span>scorte<\/span> <\/span>a<\/span> <\/span>noto<\/span> <\/span>come<\/span> <\/span>spesa<\/span> <\/span>durante<\/span> <\/span>periodo<\/span> <\/span>contabile;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>l'importo<\/span> <\/span>e<\/span> <\/span>qualunque<\/span> <\/span>svalutazione<\/span> <\/span>a<\/span> <\/span>dell'inventario<\/span> <\/span>oppure<\/span> <\/span>ripresa<\/span> <\/span>a<\/span> <\/span>svalutazioni<\/span> <\/span>a<\/span> <\/span>precedente;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>il valore<\/span> <\/span>contabile<\/span> <\/span>a<\/span> <\/span>dell'inventario<\/span> <\/span>a<\/span> <\/span>dato che<\/span> <\/span>come<\/span> <\/span>garanzia;<\/span><\/div>\n<\/div>\n
\n
(f)<\/span>il valore<\/span> <\/span>contabile<\/span> <\/span>a<\/span> <\/span>delle scorte che<\/span> <\/span>sono<\/span> <\/span>in<\/span> <\/span>Salva<\/span> <\/span>a<\/span> <\/span>alle parti<\/span> <\/span>a<\/span> <\/span>altri;<\/span><\/div>\n<\/div>\n
\n
(g)<\/span>informazioni<\/span> <\/span>su<\/span> <\/span>inventario<\/span> <\/span>,<\/span> <\/span>gli importi<\/span> <\/span>e<\/span> <\/span>se<\/span> <\/span>\u00e8<\/span> <\/span>e<\/span> <\/span>potrebbe<\/span> <\/span>calcolo<\/span> <\/span>e<\/span> <\/span>di valore,<\/span> <\/span>che<\/span> <\/span>non<\/span> <\/span>sono<\/span> <\/span>a<\/span> <\/span>registrato<\/span> <\/span>in<\/span> <\/span>lo specchio<\/span> <\/span>relativo alla posizione<\/span> <\/span>finanziario<\/span> <\/span>dell'unit\u00e0 economica<\/span> <\/span>ma quello<\/span> <\/span>si trovano in<\/span> <\/span>la sua conservazione.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

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

\n

Data<\/span> <\/span>E<\/span> <\/span>Introduzione<\/span> <\/span>In<\/span> <\/span>Richiesta<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Questo<\/span> <\/span>standard<\/span> <\/span>i<\/span> <\/span>modificato<\/span> <\/span>vorr\u00e0<\/span> <\/span>a<\/span> <\/span>si applica<\/span> <\/span>in<\/span> <\/span>specchi<\/span> <\/span>finanziario<\/span> <\/span>che<\/span> <\/span>copertina<\/span> <\/span>periodo<\/span> <\/span>contabile<\/span> <\/span>che<\/span> <\/span>Inizia<\/span> <\/span>per me<\/span> <\/span>oppure<\/span> <\/span>dopo<\/span> <\/span>data<\/span> <\/span>1<\/span><\/p>\n

gennaio<\/span> <\/span>2015.<\/span> <\/span>Questo<\/span> <\/span>Standard<\/span> <\/span>deve<\/span> <\/span>a<\/span> <\/span>si applica<\/span> <\/span>in un certo senso<\/span> <\/span>prospettico.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Confronto<\/span> <\/span>Con me<\/span> <\/span>Standard<\/span> <\/span>Internazionale<\/span> <\/span>A<\/span> <\/span>Reportistica<\/span> <\/span>Per il finanziamento<\/span> <\/span>Unit\u00e0<\/span><\/strong><\/p>\n

Economia<\/span> <\/span>A<\/span> <\/span>Piccolo<\/span> <\/span>E<\/span> <\/span>A<\/span> <\/span>Centro<\/span> <\/span>(SNRF<\/span> <\/span>Per<\/span> <\/span>Non importa<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Tabella<\/span> <\/span>per me<\/span> <\/span>gi\u00f9<\/span> <\/span>mostra<\/span> <\/span>che<\/span> <\/span>come<\/span> <\/span>corrispondere<\/span> <\/span>paragrafi<\/span> <\/span>e<\/span> <\/span>a questo<\/span> <\/span>Standard<\/span> <\/span>con<\/span> <\/span>Impianto con reattori nucleari di piccola potenza<\/span> <\/span>per<\/span> <\/span>NVM<\/span> <\/span>appropriato.<\/span> <\/span>Paragrafi<\/span> <\/span>sono<\/span><\/p>\n

considerato<\/span> <\/span>come<\/span> <\/span>Corrispondente<\/span> <\/span>se<\/span> <\/span>loro<\/span> <\/span>trattare<\/span> <\/span>in<\/span> <\/span>in generale<\/span> <\/span>a<\/span> <\/span>lo stesso<\/span> <\/span>materia<\/span> <\/span>nonostante<\/span> <\/span>da<\/span> <\/span>fatto<\/span> <\/span>che<\/span> <\/span>standard<\/span> <\/span>e<\/span> <\/span>di cui si fa riferimento<\/span> <\/span>potrebbero esserci delle modifiche.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

I paragrafi di<\/span> <\/span>SKK<\/span> <\/span>4<\/span><\/strong><\/p>\n<\/td>\n

\n

Paragrafi<\/span> <\/span>e<\/span> <\/span>Impianto con reattori nucleari di piccola potenza<\/span> <\/span>per<\/span> <\/span>Non importa<\/span> <\/span>pubblicato<\/span> <\/span>in<\/span> <\/span>luglio<\/span> <\/span>2009<\/span><\/strong><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

Segreto<\/span> <\/span>13,7 e<\/span> <\/span>13.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

Segreto<\/span> <\/span>13.4 e<\/span> <\/span>13.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

Nessuno<\/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

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

Nessuno<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

Scarica<\/p>\n\n\n\n

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

Fonte: Il Consiglio Nazionale dei Dottori Commercialisti.<\/a><\/p>\n\n\n

Hai qualche domanda?<\/h3>

Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/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 . P\u00cbRMBAJTJA\u2003\u2003Paragraf\u00ebt OBJEKTIVI DHE BAZAT E P\u00cbRGATITJES\u2003\u20031-3 FUSHA E ZBATIMIT\u2003\u20034-5 P\u00cbRKUFIZIMET KRYESORE\u2003\u20036-7 NJOHJA DHE VLER\u00cbSIMI\u2003\u20038- 29 Njohja n\u00eb kontabilitet\u2003\u20038 – 9 Matja fillestare\u2003\u200310-12 Vler\u00ebsimi i m\u00ebpassh\u00ebm\u2003\u200313 -22 Zhvler\u00ebsimi i inventarit\u2003\u200323- 28 […]<\/p>\n","protected":false},"author":1,"featured_media":18539,"parent":18481,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-18538","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nSKK 04 Inventar\u00ebt - i p\u00ebrmir\u00ebsuar - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/finanza-contabilita\/principi-contabili-nazionali\/skk-04-miglioramento-delle-scorte\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SKK 04 Inventar\u00ebt - i p\u00ebrmir\u00ebsuar\" \/>\n<meta property=\"og:description\" content=\"Standardet Komb\u00ebtare t\u00eb Kontabilitetit t\u00eb P\u00ebrmir\u00ebsuara . 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