IAS2InventoriesSyllabusC4aItemsincluded•Goodspurchasedandheldforsale•Consumablestores•Rawmaterialsandcomponents•Work-in-process•F..
Bearer plants related to agricultural activity (IAS 16, Property, Plant and Equipment) Products that are the result of processing after the point of harvest, for example: yarn/carpet, processed meats such as cured hams, tea, wine, rubber, logs – IAS 2, Inventories, applies ...
IAS2 InventoriesSyllabus C4aItems includedGoods purchased and held for saleConsumable storesRaw materials ponentsWork-in-processFinished goodsNot apply tolong-term construction contracts, financial instruments
#ACCA[超话]# .IAS 2 Inventories 存货 Inventory should be valued at the lower of cost and net realisable value. The risk is that inventory has not been reduced in value, leading to overstated curre...
The standard IAS 38 says that if you sell the intangible asset not as a part of ordinary business (side note – if you sell the intangible asset within the ordinary course of business, then IAS 38 does not apply at all, but IAS 2 – inventories), then you recognize the “profit on ...
thank you for these explanation. it really help. can we have prepared cash flows both questions and answers for more studies? Reply Silvia M.June 19, 2017 at 3:23 pm Hi Abodeke, sure, more of that is inthe IFRS Kit here. S.
Bearer plants related to agricultural activity (IAS 16, Property, Plant and Equipment) Products that are the result of processing after the point of harvest, for example: yarn/carpet, processed meats such as cured hams, tea, wine, rubber, logs – IAS 2, Inventories, applies T...
#ACCA# .IAS 2 Inventories 存货 Inventory should be valued at the lower of cost and net realisable value. The risk is that inventory has not been reduced in value, leading to overstated current as...