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This document provides an overview of International Accounting Standard 2 (IAS 2) which establishes the accounting treatment for inventories. IAS 2 addresses the determination of the cost of inventories and their subsequent recognition as an expense, including any write-downs to net realizable value. It provides guidance on cost formulas used to assign costs to inventories. The standard was revised in 2003 and applies to all inventories except those specifically excluded. Certain inventories related to agri

Author

Tey

Language

EN