Siis kui üks edasimüüja teostab teise ettevõtte varude müüki toimub konsignatsioonimüük. Sellisel juhul kajastatakse varusid selle ettevõtte bilansis, kes kannab põhilised varudega seotud riskid. Juhul kui valdav osa konsignatsioonikaupadega seotud riske jääb tarnijale, kajastatakse antud kaubad tema bilansis. Juhul kui edasimüüja võtab endale kaupade realisatsiooniga seotud riskidest enamiku, kajastatakse antud kaubad tema bilansis.
If one entity (distributor) sells the inventories of another entity (supplier) (consignmentsales), these inventories shall be recognised in the balance sheet of the entity bearing the mainrisks related to inventories (e.g. risk of spoilage of goods, risk of a change in the market value,risks and costs related to financing goods, etc.). If most of the risks related to the goods heldon consignment remain with the supplier, these goods shall be recognised in its balance sheet.If the distributor assumes most of the risks related to the sale of the goods, these goods shallbe recognised in its balance sheet.
Consigned goods refer to inventory transferred to another party for sale, while ownership remains with the consignor until the goods are sold to the final customer.
