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IAS 2 Inventories contains the requirements on how to account for most types of inventory. The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines acceptable methods of determining cost, including specific identification (in some cases), first-in first-out (FIFO) and weighted average cost.
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IAS 2 Inventories replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (issued in October 1975). In December 2003 the Board issued a revised IAS 2 as part of its initial agenda of
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2021年11月3日 · IAS 2 provides guidance for determining the cost of inventories and the subsequent recognition of the cost as an expense, including any write-down to net realisable value. It also provides guidance on the cost formulas that are used to assign costs to inventories.
1995年1月1日 · 《國際會計準則第2號-存貨》（1993年11月修訂）英文名=IAS 2-Inventories，簡稱IAS2首次生效時間=1995年1月1日最新修訂時間=1993年11月修訂歷史=廢止=*1975年批准的國際會計準則第2號“在歷史成本制度下對存貨的估價和呈報”
IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 國際會計準則第19號：確定福利資產之限制、最低資金提撥要求及其相互影響 IFRIC 15
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1995年1月1日 · 《国际会计准则第2号-存货》（1993年11月修订）英文名=IAS 2-Inventories，简称IAS2首次生效时间=1995年1月1日最新修订时间=1993年11月修订历史=废止=*1975年批准的国际会计准则第2号“在历史成本制度下对存货的估价和呈报”
2024年2月15日 · International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1 – 42 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
