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IAS 2 Inventories | International Accounting | International Financial Reporting Standards I
IN this video, I discuss IAS 2 inventories. IAS 2 provides guidance for determining the cost of inventories and the subsequent recognition of the cost as an expense, including any write-down to net realisable value. IAS 2 defines inventories as assets which are: held for sale in the ordinary course of business, in the process of production for ...
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