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 technical projects.

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. Inventories are measured at the lower of cost and net realisable value.

IAS 2 Inventories outlines the accounting treatment for inventories, including cost determination and recognition as an expense.

La présente norme donne des indications sur la détermination du coût et sa comptabilisation ultérieure en charges, y compris toute dépréciation jusqu’à la valeur nette de réalisation. Elle donne également des indications sur les méthodes de détermination du coût qui sont utilisées pour imputer les coûts aux stocks.

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.

2024年12月23日 · Theo IAS 41 Nông nghiệp, hàng tồn kho là sản phẩm nông nghiệp mà đơn vị thu hoạch từ các tài sản sinh học được ghi nhận ban đầu theo giá trị hợp lý trừ đi chi phí bán …

IAS 2 is an international financial reporting standard produced and disseminated by the International Accounting Standards Board (IASB) to provide guidance on the valuation and classification of inventories.

2025年1月6日 · IAS 2 outlines the accounting requirements for inventories. This standard is applicable to all inventories with the exception of financial instruments (addressed by IAS 32 and IFRS 9) and biological assets covered by IAS 41.

2024年12月28日 · Mục tiêu của IAS 2 là mô tả về phương pháp kế toán đối với hàng tồn kho. IAS 2 hướng dẫn việc xác định giá gốc của hàng tồn kho và việc ghi nhận hàng tồn kho sau khi …

IFRS AT A GLANCE IAS 2 Inventories Also refer: IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine