|
Objective (para. 1) |
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Scope (paras. 2-5) |
|
Definitions (paras. 6-8) |
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Measurement of inventories (paras. 9-33) |
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Recognition as an expense (paras. 34-35) |
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Disclosure (paras. 36-39) |
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Effective date (paras. 40-40H) |
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Withdrawal of other pronouncements (paras. 41-42) |
|
Appendix Amendments to other pronouncements |
|
Approval by the Board of IAS 2 issued in December 2003 |
|
|
IAS 2: Basis for Conclusions |
|
Introduction (paras. BC1-BC3) |
|
|
Scope (paras. BC4-BC8) |
|
Reference to historical cost system (paras. BC4-BC5) |
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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) |
