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...Ias inventories by mr conor foley b comm macc fca dip ifr examiner formation financial accounting this article provides information and application in relation to what are they per paragraph of assets that a held for sale the ordinary course business process production such or c form materials supplies be consumed rendering services comprise merchandise d work progress e finished goods case service provider include costs which entity has not yet recognised related revenue these consist primarily labour other personnel directly engaged providing including supervisory attributable overheads others relating sales general administrative included but as expenses period incurred valuation measured at lower cost net realisable value nrv page each item inventory is valued separately example suppose company three items on hand year end their nrvs follows calculate closing solution it would incorrect compare total with state comparison should made thus attributed i allowable shall all purchase c...