Kế toán hàng tồn kho chủ yếu là liên quan đến việc chuẩn bị hồ sơ kế toán thuộc các hướng dẫn về các nguyên tắc kế toán chấp nhận chung (GAAP). Tuy nhiên, Sở Thuế Vụ (IRS) có thiết lập riêng của mình các quy tắc liên quan đến hàng tồn kho, không phải lúc nào cũng phù hợp với GAAP. | 13 IRS Inventory Rules 13-1 Introduction The inventory accountant is primarily concerned with preparing accounting records that fall under the guidelines of Generally Accepted Accounting Principles GAAP . However the Internal Revenue Service IRS has its own set of rules related to inventory which do not always match GAAP. This chapter contains the text of the IRS s inventory rules along with commentary from the author shown next to the Commentary headers . The text of the IRS rules has been truncated by the author near the end of some sections where the content does not relate to inventory. In order to locate the original IRS text please refer to the following headings within the Internal Revenue Code Title 26 Internal Revenue Code Subtitle A Income Taxes Chapter 1 Normal Taxes and Surtaxes Subchapter E Accounting Periods and Methods of Accounting Part II Methods of Accounting Subpart D Inventories Section 471 General Rule for Inventories Section 472 Last-in First-Out Inventories Section 473 Qualified Liquidations of LIFO Inventories Section 474 Simplified Dollar-Value LIFO Method for Certain Small Businesses 13-2 Section 471-General Rule for Inventories Commentary This section is an authorization for the IRS to develop its own inventory rules in order to determine a taxpayer s taxable income. Whenever in the opinion of the Secretary the use of inventories is necessary in order clearly to determine the income of any taxpayer 163 164 I Inventory Accounting inventories shall be taken by such taxpayer on such basis as the Secretary may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income. 13-3 Section 472-Last-In First-Out Inventories Commentary Section 472 a is a general statement that anyone using the LIFO method shall follow IRS rules in doing so. IRS Text a Authorization A taxpayer may use the method provided in subsection b in inventorying goods specified in an application .
