1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
Date-stamp loading
  1. IAS 2: Inventories
  2. IAS 2: Basis for Conclusions
  3. Cost formulas (paras. BC9-BC23)
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Cost formulas (paras. BC9-BC23)

Comparing proposed amendment...
BC9-BC21
Cost of inventories recognised as an expense in the period (paras. BC22-BC23)
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