Under many countries’ accounting st

Under many countries’ accounting standards, as well as IFRS, inventory should be recorded at the lower of cost or net realisable value. This means that inventory must be valued at its acquisition cost, except when the cost is determined to be higher than the net realisable value, in which case it should be written down to its net realisable value or written off altogether if it has no value. Failing to write down or write off inventory results in overstated assets and the mismatching of cost of goods sold with revenues.

Results (English) 1:

Theo chuẩn mực kế toán nhiều quốc gia, as well as IFRS, hàng tồn kho be ghi nhận theo giá thấp than centered giá gốc or giá trị thuần be implemented been. This means that hàng tồn kho be định giá theo giá mua of it, unless chi phí specified is cao than rất with mạng giá trị thực hiện được, trong trường hợp which it must be viết xuống to the value implemented ròng hay viết tắt hoàn toàn if it does not have giá trị. could viết or viết tắt kết quả kiểm kê tài sản and cường điệu sự can not phối hợp of giá Cap hàng bán ra as doanh thu.

Results (English) 2:

According to accounting standards, many countries, as well as IFRS, inventory must be recorded at the lower of cost or net realizable value is now. This means that inventories must be valued at its purchase price, unless the costs are determined to be higher than the net present value, in which case it must be written down to the net present value or written off completely if it has no value. Do not write down or write off the asset inventory results and not hype the coordination of cost of goods sold to sales.