1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 2: Inventories
  2. IAS 2: Basis for Conclusions
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IAS 2: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC3)
Scope (paras. BC4-BC8)
Reference to historical cost system (paras. BC4-BC5)
Inventories of broker‑traders (paras. BC6-BC8)
Cost formulas (paras. BC9-BC23)
BC9-BC21
Cost of inventories recognised as an expense in the period (paras. BC22-BC23)
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