News
Inventories
Scope
1. This Standard should be applied in financial statements prepared in the
context of the historical cost system in accounting for inventories other
than:
(a) work in progress arising under construction contracts, including
directly related service contracts
(see MAS 7, Construction Contracts);
(b) financial instruments; and
(c) producers' inventories of livestock, agricultural and forest products,
and mineral ores to the extent that they are measured at net realizable value in accordance with well established practices in certain industries.
Definitions
2. The following terms are used in this Standard with the meanings
specified:
Inventories are assets:
(a) held for sale in the ordinary course of business;
(b) in the process of production for such sale; or
(c) in the form of materials or supplies to be consumed in the production
process or in the rendering of services.
Net realizable value is the estimated selling price in the ordinary course
of business less the estimated costs of completion and the estimated costs
necessary to make the sale.
Measurement of Inventories
3. Inventories should be measured at the lower of cost and net realizable value.
Cost of Inventories
4. The cost of inventories should comprise all costs of purchase, costs of
conversion and other costs incurred in bringing the inventories to their
present location and condition.
Cost Formulas
5. The cost of inventories of items that are not ordinarily
interchangeable and goods or services produced and segregated for specific
projects should be assigned by using specific identification of their
individual costs.
Benchmark Treatment
6. The cost of inventories, other than those dealt with in paragraph 5,
should be assigned by using the first-in, first-out (FIFO) or weighted
average cost formulas.
Allowed Alternative Treatment
7. The cost of inventories, other than those dealt with in paragraph 5,
should be assigned by using the last-in, first-out (LIFO) formula.
Recognition as an Expense
8. When inventories are sold, the carrying amount of those inventories
should be recognized as an expense in the period in which the related
revenue is recognized. The amount of any write-down of inventories to net realizable
value and all losses of inventories should be recognized as an
expense in the period the write-down or loss occurs. The amount of any
reversal of any write-down of inventories, arising from an increase in net
realizable value, should be recognized as a reduction in the amount of
inventories recognized as an expense in the period in which the reversal
occurs.
Disclosure
9. The financial statements should disclose:
(a) the accounting policies adopted in measuring inventories, including
the cost formula used;
(b) the total carrying amount of inventories and the carrying amount in
classifications appropriate to the enterprise;
(c) the carrying amount of inventories carried at cost or net realizable value;
(d) the amount of any reversal of any write-down that is recognized as
income in the period in accordance with paragraph 8;
(e) the circumstances or events that led to the reversal of a write-down
of inventories in accordance with paragraph 8; and
(f) the carrying amount of inventories pledged as security for
liabilities.
10. When the cost of inventories is determined using the LIFO formula in
accordance with the allowed alternative treatment in paragraph 7, the
financial statements should disclose the difference between the amount of
inventories as shown in the balance sheet and either:
(a) the lower of the amount arrived at in accordance with paragraph 6 and
net realizable value; or
(b) the lower of current cost at the balance sheet date and net realizable
value.
11. The financial statements should disclose either:
(a) the cost of inventories recognized as an expense during the period; or
(b) the operating costs, applicable to revenues, recognized as an expense
during the period, classified by their nature.
Effective Date
12. This Myanmar Accounting Standard becomes operative for financial
statements covering periods beginning on or after 27 December 2002.
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MAS 1 - Presentation of Financial Statements
MAS 2 - Inventories
MAS 3 - Depreciation Accounting
MAS 4 - Cash Flow Statements
MAS 5 - Net Profits or Loss for the period, fundamental Errors and Changes
in
Accounting Policies
MAS 6 -Events after Balance Sheet Date
MAS 7 - Construction Contracts
MAS 8 - Income Taxes
MAS 9 - Segment Reporting (vkdtyfcsdefrSjy|mef;&ef)
MAS 10 -Information Reflecting the Effects of changing Prices
(vkdtyfcsdefrSjy|mef;&ef)
MAS 11 - Property, Plant and Equipment
MAS 12 - Leases
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MAS 9 - Segment Reporting
MAS 13 - Revenue
MAS 14 - Employee Benefit
MAS 15 - Accounting for Government Grants and Disclosure of Government
Assistance
MAS 16 - The Effects of Changes in Foreign Exchange Rates
(vkdtyfcsdefrSjy|mef;&ef)
MAS 17 - Business Combinations
MAS 18 - Borrowing Costs
MAS 19 - Related Party Disclosures
MAS 20 - Accounting for Investments
MAS 21 - Accounting and Reporting by Retirement Benefit Plans
MAS 22 - Consolidated Financial Statements and Accounting for Investments
in Subsidiaries
MAS 23 - Accounting for Investment in Associates
MAS 24 - Financial Reporting in Hyperinflationary Economies
(vkdtyfcsdefrSjy|mef;&ef)
MAS 25 -Disclosures in the Financial Statements of Banks and Similar
Financial Institutions
MAS 26 - Financial Reporting of Interests in Joint Ventures
MAS 27 - Financial Instruments : Disclosure and Presentation
MAS 28 - Earnings Per Share
MAS 29 - Interim Financial Reporting
MAS 30 - Discontinuing Operations
MAS 31 - Impairment of Assets
MAS 32 - Provisions, Contingent Liabilities and Contingent Assets
MAS 33 - Intangible Assets
MAS 34 - Financial Instruments : Recognition and Measurement
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Reference: Luca Pacioli: The Father of Accounting by
L- Murphy Smith.
March 26,2002
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CRO
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ukrÜPDvnf;tzsufcH&vkvk jzpfcJh&ygw,f/ |
