Akuntansi Persediaan – Invetories IAS 2

According to IAS 2, Inventories are assets held for:
– sale
– process of manufacturing/making product
– process of rendering services

At initial, inventories recorded in accounting transaction at Cost. Hence at the end it will be measured at lower cost and net realizable value (NRV).

Exception for inventories of agricultural product and trading securities.

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Berdasarkan pedoman IAS 2, maka cara mengaudit persediaan adalah:
1. Perhatikan tentang Cut off pembelian dan penjualan barang persediaan.
– Barang yang dibeli sudah sampai, tetapi invoice pembelian belum diproses/belum diterima.
– Persediaan jadi belum dikirim, tetapi invoice sudah dikirim dan dicatat sebagai penjualan.
– Cut off barang sangat terkait dengan Term of Payment, misal FOB Destination dsb. Perhatikan aturan ini pada invoice/kesepakatan pembelian barang.

2. Perhatikan estimasi NRV
– Estimasi NRV perlu diuji akuransinya, berikut: asumsi-asumsi yang mendasarinya.

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