Kế toán tài chính quốc tế 1. Chương 8, Inventory / Phạm Minh Vương

1

Chapter 8

Inventory

1

Objectives

2

Calculate costs of

goods sold.

Familiarise accounting

treatment for

inventory.

Recognise the

difficulties of valuing

inventories.

Recognise the impact

of the relevant IFRS

on inventories.

Contents

1. Cost of goods sold

2. Accounting for opening and closing inventories

3. Counting inventories

4. Valuing inventories

5. IAS 2 Inventories

3

1

2

3