我国的《企业会计准则——存货》与现行的IAS2(国际会计准则第2号——存货)相比较,尽管基本一致,但仍然存在以下差异。 (一)框架不同 IAS2主要由目标,范围,确认(包括存货计量、成本计算以及费用确认等),披露,生效日期等方面组成;而我国《企业会计准则——存货》(下称《存货准则》)主要由引言,定义,确认(含计量),披露,衔接办法和附则(生效日期)组成。我国《存货准则》引言部分第一段指出:本准则规范存货的会计核算和相关信息的披露。然后在第二段采用排斥 Compared with the current IAS 2 (IAS No. 2 - Inventory), our country’s “Accounting Standards for Business Enterprises - Inventories” is still basically the same, but the following differences still exist. (I) Different Frames IAS2 mainly consists of the objectives, scope, confirmation (including measurement of inventories, cost calculation and expense confirmation, etc.), disclosure and effective date, etc. In China, the Accounting Standards for Business Enterprises - Inventory “) Consists mainly of introduction, definition, confirmation (including measurement), disclosure, cohesion and by-laws (effective date). The first paragraph of the introductory part of China’s ”Inventory Guidelines" states: This standard regulates the accounting of inventories and the disclosure of relevant information. Then use the exclusion in the second paragraph