IAS国际会计准则 英文版IAS 2 Inventories.pdf

IAS 2 International Accounting Standard 2 Inventories This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 2 Inventories was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (originally issued in October 1975). The Standing Interpretations Committee developed SIC-1 Consistency—Different Cost Formulas for Inventories , which was issued in December 1997. Limited amendments to IAS 2 were made in 1999 and 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 2, which also replaced SIC-1. Since then IAS 2 has been amended by the following IFRSs: * • IFRS 8 Operating Segments (issued November 2006) • Improvements to IFRSs (issued May 2008)* • IFRS 9 Financial Instruments (issued November 2009).† The following Interpretation refers to IAS 2: • SIC-32Intangible Assets—Web Site Costs (issued March 2002 and subsequently amended). * effective date 1 January 2009 † effective date 1 January 2013 (earlier application permitted) © IASCF A321 IAS 2 CONTENTS paragraphs INTRODUCTION IN1–IN17 INTERNATIONAL ACCOUNTING STANDARD 2 INVENTORIES OBJECTIVE