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picture1_Contracts Pdf 198135 | Ias 2 Inventories


picture2_Contracts Pdf 198135 | Ias 2 Inventories picture3_Contracts Pdf 198135 | Ias 2 Inventories

 92x       Filetype PDF       File size 0.41 MB       Source: www.pkf.com


File: Contracts Pdf 198135 | Ias 2 Inventories
SUMMARY IAS 2 Inventories Overview IAS 2 sets out the accounting treatment for inventories, including the determination of cost, the subsequent recognition of an expense and any write-downs to net ...

icon picture PDF Filetype PDF | Posted on 08 Feb 2023 | 2 years ago
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...Summary ias inventories overview sets out the accounting treatment for including determination of cost subsequent recognition an expense and any write downs to net realisable value scope applies all except work in progress on construction service contracts financial instruments ifrs biological assets arising from agricultural activity does not apply measurement held by producers forest products minerals mineral that are measured at accordance with well established practices those industries commodity broker traders who measure their fair less costs sell changes above inventory values recognised profit or loss period change definitions sale ordinary course business process production such form materials supplies be consumed rendering services nrv estimated selling price completion necessary make incurred bringing present location condition purchase conversion comprise trade discounts rebates similar items irrecoverable taxes transport handling other directly attributable acquisition inc...
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