FRS 102 “The Financial Reporting Standard Applicable in the UK and Republic of Ireland” (link to FRC website) is a single coherent financial reporting standard, based on the IFRS for SMEs but with substantial changes, for use by UK and Irish entities (other than those that are required to...
内容提示: Financial Reporting Standard 102 Inventories Contents INTRODUCTION paragraphs IN1-IN17Financial Reporting Standard 102 Inventories OBJECTIVE 1SCOPE 2-5DEFINITIONS 6-8MEASUREMENT OF INVENTORIES 9-33Cost of Inventories 10-22Costs of Purchase 1 1Costs of Conversion 1 2-1 4Other Costs 1 5-1...