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  1. IAS 2: Inventories
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IAS 2: Inventories

Comparing proposed amendment...
Objective (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 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)
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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