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Summary IAS 2 Inventory

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19 pages
2021/2022 Written for academic year
Institution Stellenbosch University (SUN)
Course Financial Accounting 379
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this document includes 2nd year notes and examples. It is a concise summary of how to attempt inventory questions with examples as well as notes

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IAS 2
INVENTORY

, Notes to the financial statements for the year ended 31 December 2020


6. Inventory
Raw material
Work-in-progress
Finished products
Merchandise

17. Profit before tax
Profit before tax is shown after taking the following
into account:

Income
Reversal of net realisable value write-down

Expenses
Net realisable value write-down

The reversal of the net realisable value write-down occurred
as a result of an increase in the selling price of the finished goods.

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File latest updated on
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