———- Forwarded message ———-
From: Simone Salvi <salvi.simone@gmail.com>
Date: Sun, Dec 14, 2008 at 7:46 PM
Subject: Fwd: [IFRS List] Basis for Valuation of closing stock.
To: elena137.ciao@blogger.com

Forwarded conversation
Subject: [IFRS List] Basis for Valuation of closing stock.

From: pankaj sharma <sharma.pj@gmail.com>
Date: Fri, Sep 12, 2008 at 5:23 AM
To: ifrs@ifrslist.com


Can any body tell me how to go for valuation of closing stock of tools
& sapres of various machinery parts?


From: Hemant Tejraj Bhandari <hbhandari@dafza.gov.ae>
Date: Tue, Sep 16, 2008 at 10:12 AM
To: ifrs@ifrslist.com

Appropriate method would be weighted average cost.

Best Regards,

Hemant Tejraj Bhandari
Financial Analyst
Dubai Airport Free Zone
PO Box 491
Dubai, UAE
Tel: +971 4 299 5555
Dir: +971 4 202 7254
Fax: +971 4 202 7701

From: pankaj sharma [mailto:sharma.pj@gmail.com]
Sent: Friday, September 12, 2008 8:24 AM
To: ifrs@ifrslist.com
Subject: [IFRS List] Basis for Valuation of closing stock.


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From: Buyurimwe, Brighton <Brighton.Buyurimwe@riozim.co.zw>
Date: Tue, Sep 16, 2008 at 12:44 PM
To: ifrs@ifrslist.com

Hi Hemant

What about in Hyper inflationary environment


From: Hemant Tejraj Bhandari [mailto:hbhandari@dafza.gov.ae]
Sent: 16 September, 2008 11:13 AM
To: ifrs@ifrslist.com
Subject: RE: [IFRS List] Basis for Valuation of closing stock.

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From: francisco lopez <franciscogriegopoki@gmail.com>
Date: Tue, Sep 16, 2008 at 6:54 PM
To: ifrs@ifrslist.com

Anyone of you have specific information about the treatment of
Bussines Combination and Bussines Valuation with examples of journal
entries and calculation of WACC?, please.

2008/9/16 Buyurimwe, Brighton <Brighton.Buyurimwe@riozim.co.zw>

"La verdadera ignorancia no es la ausencia de conocimientos, sino el
hecho de rehusarse a adquirirlos" (Karl Popper)


"La respuesta más simple es usualmente la respuesta correcta."
-William de Occam (1280/1288 d.C. – 1349 d.C.)

From: Vivianne Barnard <vbarnard@mtc.com.na>
Date: Wed, Sep 17, 2008 at 8:32 AM
To: ifrs@ifrslist.com

Hi, I am not sure I follow your question correctly, but here goes:

Inventories are measured at lower of Cost or NRV. In my opinion
inflation will not play a role in actual valuation method as stated by
Hermant. In hyper inflationary environment Cost and Selling Prices
will be negatively affected, while the weighted average cost method of
carrying stock will automatically include the impact of inflation on
prices, warehousing and transport.

From: Buyurimwe, Brighton [mailto:Brighton.Buyurimwe@riozim.co.zw]
Sent: 16 September 2008 01:45 PM

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From: Manjunath mv <mvmnath@gmail.com>
Date: Wed, Sep 17, 2008 at 1:19 PM
To: ifrs@ifrslist.com

Dear Friends,

I would like to take up CPA Exams, Pls. let me know which accounting
board in US will do my degree certificate verification directly
without involving agents. I understand most of the boards ask student
to get the verification done thru the their authorised agency. However
few boards do it directly.


With Best Regards…..MANJUNATH M.V.
Cell: 98806 44300
From: Denise C. Probert <dcprobert@viterbo.edu>
Date: Wed, Sep 17, 2008 at 5:17 PM
To: "ifrs@ifrslist.com" <ifrs@ifrslist.com>


Illinois is the only state board of accountancy that I am aware of
that does their own foreign transcript evaluations. All other state
boards outsource this to independent agencies.

Denise Probert


From: Manjunath mv [mailto:mvmnath@gmail.com]
Sent: Wednesday, September 17, 2008 7:19 AM
To: ifrs@ifrslist.com
Subject: Re: [IFRS List] Basis for Valuation of closing stock.

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