ACCA AAA Audit planning-accounting issue中IAS2 Inventory考點內(nèi)容是什么?

很多學員在進行ACCA P階段課程選擇的時候出現(xiàn)犯難，但是還是有很多學員選擇了AAA進行學習。ACCA AAA難度不低，要求學員掌握的內(nèi)容較多。其中，ACCA AAA Audit planning-accounting issue中IAS2 Inventory考點內(nèi)容是什么?


ACCA AAA Audit planning-accounting issue中IAS2 Inventory考點內(nèi)容主要為以下內(nèi)容，學員在學習的時候要學會去理解記憶才可以。

Several customers have returned equipment due to faults.

Inventory should be valued at the lower of cost and NRV.

For items which have been returned, there is a risk that the NRV falls below the costs.

This would result in an overstatement of inventory (or assets) in the statement of financial position and an understatement of cost of sales, therefore an overstatement of profit.

ACCA考試

ACCA AAA IAS2 Inventory主要要求學員掌握的是存貨-存貨貶值（商品退回）包括三個方面：

-簡單描敘

-具體準則

-風險判斷

同時闡述了對財報的影響有哪些。這些是需要學員重點掌握的內(nèi)容。因此學員在學習的時候一定要學會去理解性記憶，這樣才能夠更好的掌握其重 點。