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INVENTORIES – IAS 2 N R GOVINDARAJAN FCA,AICWA,CISA,DISA(ICAI) CHARTERED ACCOUNTANT
Introduction ,[object Object],[object Object],[object Object]
Scope and objectives ,[object Object],[object Object],[object Object]
Total Exclusions ,[object Object],[object Object],[object Object],[object Object]
Partial Exclusions ,[object Object],[object Object],[object Object],[object Object],[object Object]
Inventories ,[object Object],[object Object],[object Object],[object Object]
NRV AND FV ,[object Object],[object Object]
Measurement ,[object Object],[object Object],[object Object]
Cost of purchase ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cost of conversion ,[object Object],[object Object],[object Object],[object Object],[object Object]
Other costs ,[object Object],[object Object]
Excluded Costs ,[object Object],[object Object],[object Object],[object Object]
Interest cost ,[object Object],[object Object],[object Object]
Service Provider’s Inventory ,[object Object],[object Object],[object Object],[object Object]
Cost measurement - Techniques ,[object Object],[object Object]
Cost formulae ,[object Object],[object Object],[object Object],[object Object],[object Object]
Cost formulae ,[object Object],[object Object],[object Object],[object Object]
Net realisable value ,[object Object],[object Object],[object Object]
Net realisable value ,[object Object],[object Object]
Reversal of NRV ,[object Object],[object Object],[object Object],[object Object]
Recognition of expense ,[object Object],[object Object]
Recognition of expense ,[object Object],[object Object]
Disclosures ,[object Object],[object Object],[object Object],[object Object],[object Object]
Disclosures ,[object Object],[object Object],[object Object],[object Object]
IND AS 2 VS IAS 2 ,[object Object],[object Object],[object Object]
THANK YOU [email_address]

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Inventories – ias 2