• 목록
• 게시판 리스트 옵션
  • 검색

27차시,28차시,





▒29차시
1. valuation of inventory review
lower one
cost-market(net realizable value,Replacement cost, Net realizable value)
 
2. Method of estimating Ending Inventory review

  Gross Profit method 
Invetory is estimated by using the GP percentage to convert sales to cost of goods presumed sold
->Not acceptable for either tax or annual financial reporting purposes
 
 
3. Special Problems review   
 
  Consignment sales(위탁판매)   
  Purchase commitment(매입약정)
   
4. Acquisition review
 
  Qualifying Assets 
Assets under construction which requires a period of time to get them ready for their intended use 
   
-Compute the Average Accmulated Expenditures
-Compute the Avoidable Interest
-Determine the interest cost to be Capitalized

5. Means of acquistion and valuation
1. Deffered payment contracts(이연지급계약)
-cash equivalent price로 기록
 if not availble, use present value with effective interest method

2. Self-construction
-All direct realted costs such as DM, DL, OH including interest costs

3. Lump sum purchases(일괄구매)
-Total const must be allocated on the basis of relative market value
CF) incremental Method(증분법)

4. Issuance of securities
-Asset's fair value or the fair value of the securities issued whichever is more determinable

5. Donation or gift(기부 및 증여)
-Acquisition
Donations from private commercial entities
Credited immediately to contribution gains

Donations from government units
Credited to donated capital(APIC)

-Donating fixed assets
Donation expense should be recorded at the fair market value of the donated asset

G/L should be recorded for the difference between the FMV and the BV of the donated asset



   
 
 
  1. Deferred payment contracts(이연 지급 계약)
 
 
 
  2. Self-construction
 
 
 
  3. Lump sum purchases(일괄 구매)
 
 
 
  4. Issuance of securities
 
 
 
  5. Donation or gift (기부 및 증여) 
 
  ㆍAcquisition. 
 
 
  ㆍDonating fixed assets.
 
   
 
 

추천620 비추천0