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The IFRS Foundation is responsible for the governance and oversight of the International Accounting Standards IFRS. Standards and Download audio summaries.
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IAS 2 - INVENTORIES. 2. Objective and Scope. OBJECTIVE: The objective of this Standard is to prescribe the accounting treatment for inventories. SCOPE:.
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IAS 2 Inventories as reference must be made to International Financial Reporting Standards. accounting for inventories is the amount of cost to be recognised.
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International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council International Financial Reporting Standards.
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This pocket guide provides a summary of International Accounting Standards and IAS 2. Inventories. 23. IAS 25. Accounting for investments. 23. IAS 17.
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IAS 2 Inventories as issued at 1 January 2012. Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they will replace. This extract has .
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1. International Accounting Standard 2. Inventories. Objective. 1. The objective of this Standard is to prescribe the accounting treatment for inventories. A primary .
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IFRS and IAS both have the status of accounting standards. 2. Application of International Financial Reporting Standards. The IASB's body of standards are .