Inventories – ias 2

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]

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]

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