\u3000\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u99d0\u5728\u54e1\u306e\u5b89\u85e4\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u304a\u5ba2\u69d8\u304b\u3089\u9802\u3044\u305fQ&A\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3010\u8cea\u554f\u2460\u3011<\/p>\n

\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5728\u5eab\u53d6\u5f15\u3068\u76f4\u9001\u53d6\u5f15\u306b\u304a\u3051\u308b\u539f\u4fa1\u7b97\u51fa\u6cd5\u306b\u3064\u3044\u3066\u3001\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u76f4\u9001\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u5728\u5eab\u53d6\u5f15\u3068\u540c\u69d8\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n

 <\/p>\n

\u3010\u56de\u7b54\u2460\u3011<\/p>\n

\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001\u539f\u4fa1\u7b97\u51fa\u306b\u304a\u3044\u3066\u3001\u5148\u5165\u5148\u51fa\u6cd5\u307e\u305f\u306f\u3001\u5e73\u5747\u6cd5\u3092\u4f7f\u7528\u3059\u308b\u3088\u3046\u6c7a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002\u76f4\u9001\u53d6\u5f15\u3082\u540c\u69d8\u306e\u5728\u5eab\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5728\u5eab\u3068\u3067\u5148\u5165\u5148\u51fa\u6cd5\u307e\u305f\u306f\u5e73\u5747\u6cd5\u3092\u4f7f\u7528\u3057\u3066\u539f\u4fa1\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0b\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4f1a\u8a08\u57fa\u6e96\uff08PSAK\uff09\u306e\u6761\u6587\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

PSAK 14 for Inventory (Revision 2008 paragraph 24) or (Revision 2014 paragraph 25).<\/p>\n

 <\/p>\n

It is said that for inventory cost, except explain in paragraf 22 (not ordinary interchangeable inventory), must counted using First in First Out (FIFO) method or weighted average method.<\/p>\n

 <\/p>\n

 <\/p>\n

And for inventory costing, must be consistent year by year, as mentioned in the ” PSAK – basic framework of preparation of financial statement” to be comparable.<\/p>\n

 <\/p>\n

Dapat Dibandingkan<\/p>\n

39 Pemakai harus dapat memperbandingkan laporan keuangan perusahaan antar periode untuk mengidentifikasi kecenderungan (trend) posisi dan kinerja keuangan. Pemakai juga harus dapat memperbandingkan laporan keuangan antar perusahaan untuk mengevaluasi posisi keuangan, kinerja serta perubahan posisi keuangan secara relatif. Oleh karena itu, pengukuran dan penyajian dampak keuangan dari transaksi dan peristiwa lain yang serupa harus dilakukan secara konsisten untuk perusahaan tersebut, antar periode perusahaan yang sama dan untuk perusahaan yang berbeda.<\/p>\n

 <\/p>\n

 <\/p>\n

\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/p>\n

PT. Tokyo Consulting<\/p>\n

\u5b89\u85e4\u3000\u9ebb\u8863\uff08Ando Mai\uff09<\/p>\n

ando.mai@tokyoconsultinggroup.com<\/a><\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3000\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u99d0\u5728\u54e1\u306e\u5b89\u85e4\u3067\u3059\u3002   \u304a\u5ba2\u69d8\u304b\u3089\u9802\u3044\u305fQ&A\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002   \u3010\u8cea\u554f\u2460\u3011 \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u5728\u5eab\u53d6\u5f15\u3068\u76f4\u9001\u53d6\u5f15\u306b\u304a\u3051\u308b\u539f\u4fa1\u7b97\u51fa\u6cd5\u306b\u3064\u3044\u3066\u3001\u6559\u3048 […]","protected":false},"author":1,"featured_media":3455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[26,29],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2019\/05\/\u7d4c\u55b6.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payc0T-zF","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2211"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/comments?post=2211"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2211\/revisions"}],"predecessor-version":[{"id":2608,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2211\/revisions\/2608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media\/3455"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media?parent=2211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/categories?post=2211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/tags?post=2211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}