Potřebujeme váš souhlas k využití jednotlivých dat, aby se vám mimo jiné mohly ukazovat informace týkající se vašich zájmů. Souhlas udělíte kliknutím na tlačítko „OK“.
Standard Practice for Physical Inventory of Durable, Moveable Property
Automaticky přeložený název:
Standardní praxe fyzické inventury z odolného , movitého majetku
NORMA vydána dne 1.5.2007
Označení normy: ASTM E2132-01(2007)
Poznámka: NEPLATNÁ
Datum vydání normy: 1.5.2007
Kód zboží: NS-44417
Počet stran: 3
Přibližná hmotnost: 9 g (0.02 liber)
Země: Americká technická norma
Kategorie: Technické normy ASTM
Keywords:
physical inventory, property control, ICS Number Code 13.120 (Domestic safety)
Significance and Use | ||||||||||||
Physical Inventory—The primary product of a physical inventory is a report identifying, at a minimum, which items were located and which were not. The number and value of unlocated items constitute an organization’loss experience, which is critical for assessing the organization’property control risk and success. Unlocated items that are capitalized on an organization’financial records are generally written off at the close of the inventory (and therefore physical inventories are important to ensuring that public financial statements are accurate). Physical inventories have several byproducts as well. During the inventory, record deficiencies, such as incorrect locations or unrecorded property items are identified; these records are corrected as part of the process. Finally, physical inventory serves as a deterrent to loss, theft, damage, and misuse as those responsible for property perceive that they will be held accountable for it and be required to produce it on a periodic basis. In summary, physical inventories are conducted to accomplish one or more of the following: 2.1.1 Assess the accuracy of property records, 2.1.2 Update property records, 2.1.3 Assess property loss experience, 2.1.4 Provide the status of capital items for financial reporting purposes, and 2.1.5 Deter misuse, loss, damage, and theft of property. |
||||||||||||
1. Scope | ||||||||||||
1.1 This practice covers the physical inventory of durable, moveable property. Physical inventory is a vital part of a property control system. |
||||||||||||
2. Referenced Documents | ||||||||||||
|
Chcete pravidelně odebírat informace o nově vycházejících normách z celého světa a to zcela zdarma?
Přihlašte se k odběru. Vše je velice jednoduché a absolutně ZDARMA.
Na výběr máte vydavatele z celého světa.
Poslední aktualizace: 11.07.2025 (Počet položek: 2 208 012)
© Copyright 2025 NORMSERVIS s.r.o.