أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Firstly; Cost of any assets in balance sheet are recognized via its acquisition value. That is historical basis and it shows value of any assets when they are purchased. In this example, USD shows this value.
Secondly; repair costs of assets are reflected to the its value. If this asset is fix assets in the balance sheet, repair cost of this asset in order to rework, is recognized as its value. In other words, it is capatilized. This process is the same for the inventories. Therefore USD amount should be recgonized in cost of asset and should be capatilized.
Under the this approach, total value of this asset would be + = USD.
Selling price of this assets is USD.
According to IFRS standars, inventories are valued lower value from selling price and acquisition cost. Based on this example figures, inventories should be valued based on selling price.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟