icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
IAS 2: InventoriesObjective (para. 1)Scope (paras. 2-5)Definitions (paras. 6-8)Measurement of inventories (paras. 9-33)Recognition as an expense (paras. 34-35)Disclosure (paras. 36-39)Effective date (paras. 40-40H)Withdrawal of other pronouncements (paras. 41-42)Appendix Amendments to other pronouncementsApproval by the Board of IAS 2 issued in December 2003IAS 2: Basis for ConclusionsIntroduction (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-BC21Cost of inventories recognised as an expense in the period (paras. BC22-BC23)
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 1st January 2025
Original PDF
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

IAS 2: Basis for Conclusions

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)
PreviousNext