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.
Myanmar Accounting
Standard (MAS)
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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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Myanmar Accounting Standard (MAS)
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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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