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IAS 2 - Inventories - Coggle Diagram
IAS 2 - Inventories
Subsequent valuation 2.9
Net realisable value 2.6
cost
Recognition of an expense 2.34
Amount of previous write-down reversed 2.33
Measurement of inventories
Cost of purchase 2.11
Cost of conversion 2.12-14
direct labour, raw material, fixed and variable overheads
other costs mostly excluded from the cost of inventory
2.15-16
Definitions (2.6)
Inventories include 2.8
Measured at the lover of cost and NRV 2.9
Cost formulas
Individually identifiable invetory (cars) 2.23
a cost identification 2.25
FIFO 2.27
Weighted average 2.27
Scope (2.2-2.5)
Disclosure in notes 2.36-39