1

IFRS
9
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 1. 1) 3

: (), ()
(, , )
, .
) ,

, , , .

:
(WIP : work-in-process): .
: , , , .
: .

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.

.

.
() .

= -
= + -
= - ( + - )

1. : , (valuation)
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(cost determination)
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[]
[]
[]
[] []
[] []
[] []
[]

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 6
1. 2)

Issues : +

= x

1 ( ) : or

2 : vs.

3 : , ,

4 :

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 7
2. 1)

\2,000,000 \2,200,000

TV 12 ,
?

: (assumption) .

(weighted average (LIFO : last-in-first-out)
(FIFO : first-in-first-out)
method) , K-IFRS

(Specific Identification)
9

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 2. 2) 8

, ,
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(): , .

7. 1 300 @\100 \30,000
7. 2 300 @\120 \36,000
7.6 500 @\200
7.10 600 @\140 \84,000
7.25 500 @\200

7.31 200.

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(FIFO : first-in-first-out)

1 7 6 500 : (300 x @\100) + (200 x @\120) = \54,000

7 6
() 100,000 () 100,000
54,000 54,000

2 7 25 500 : (100 x @\120) + (400 x @\140) = \68,000

7 25
() 100,000 () 100,000
68,000 68,000

3 : 200 x @\140 = \28,000

4 7 : 7 6 \54,000
+ 7 25 \68,000 = \122,000
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2. 2)

(moving weighted average method)

(weighted average method) :

1 7 2 600 = (300 x @100) + (300 x @\120) = \66,000

= @\110

2 7 6 500 : 500 x @\110 = \55,000

7 6
() 100,000 () 100,000
55,000 55,000

3 7 10 \140 600 , 7 25 700 :

100 (): \110 + 600 \140.
= ((100 x @\110) + (600 x @\140)) / 700 = \95,000/700 = \135.714
4 7 25 500 : 500 x \135.714 = \67,857
7 25 ( )

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2. 2)

4 7 25 500 : 500 x \135.714 = \67,857

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() 100,000 () 100,000
67,857 67,857

5 : 200 x \135.714 = \27,143

6 7 : 7 6 (\55,000)
+ 7 25 \67,857 = \122,857

,
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= .

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2. 2)

(specific identification)

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 13
2. 2)

(specific identification)

1 () : ( )
3 2 : 5 \1,000 ( = 0).
3 10 : 4 \1,100 .
3 20 : 7 : 4 3 2 ,
3 3 10 . : \2,000.

: : ? 3 31 ?

3 2 () 5,000 () 5,000

3 10 () 4,400 () 4,400

3 20 () 14,000 () 14,000
7,300 7,300
: (4 x @\1,000 + 3 x @\1,100) = \7,300
: (1 x @\1,000 + 1 x @\1,100) = \2,100
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2. 2)

( )

[]

200,000 = 200,000 = 200,000

122,000 < 122,857 < 126,000

78,000 > 77,143 > 74,000

28,000 > 27,143 > 24,000

+
Input
150,000 = 150,000 = 150,000
= +
output

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 15
2. 3)

(FIFO : first-in-first-out)

: ,
.

: (, ) [ ]

(Total Weighted Average)

: ,
.
= /

: \150,000 /1,200 = \125

: 1,000 x \125 = \125,000
: 200 x \125 = \25,000

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2. 3)

( )

(
()
)

200,000 200,000 200,000 200,000 200,000

122,000 122,857 125,000 126,000 130,000

78,000 77,143 75,000 74,000 70,000

28,000 27,143 25,000 24,000 20,000

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3. 1)

,
, .
.

(inventory shrinkage loss)

+ = + +

: .
(5 )
- : ( )
- : .
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 18
3. 1)

, ,
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,
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2 () : .
200 : 180 .
200 \27,143 ( \135.714).

: ?

() 2,714 () 2,714
( )

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3. 2)

(lower of cost and net realizable value)

() : 7 180,
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: .
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3. 2)

()

BUT! : (conservatism ) :
(lower of cost and NRV) .

(NRV: Net Realizable Value) < ,

3 2 (): 7 31 = \120.
(, ).

: ?

() 2,829 () 2,829
( )

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: 2
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3. 2)

: 2

2 () : .
200 : 180 .
200 \27,143 ( \135.714).

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:
-> .
, ,
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: :

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 23
4. 1)

: ,

(gross profit method)

= /

= / = 1 -

, :
,
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x =

( ).

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4. 1)

4 3 31 () ,
. ,
3 :

3 : \1,000
3 : \500
: 60%

: 3 .

: x = \1,000 x (1-0.6) = \400

: - = \500 - \400 = \100

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4. 2)

. ( )
(retail method)
;
.

X (cost ratio) = .

:

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4. 2)

5 () : . 20x6 12 31 .

\200 \300
\3,300 \4,700
- \200

: , 20x6 , (), ?

: (\200+\3,300) / (\300+\4,700) = \3,500 / \5,000 = 0.70

() : \200 x 0.7 = \140
: \3,500 - \140 = \3,360

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To Be Continued.

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