IND AS 2 - Inventories

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Faculty : CA Vinod Kumar Agarwal Views : 2 & Validity : 1 Year
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IND AS 2

INVENTORIES

1

OBJECTIVE OF THIS STANDARD

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DEFINITIONS

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TYPES OF INVENTORIES:

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SCOPE

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MEASUREMENT

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COST OF INVENTORIES

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PURCHASE COSTS

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CONVERSION COSTS

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ALLOCATION OF THE OVERHEADS

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NORMAL CAPACITY

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TREATMENT FOR JOINT PRODUCTS

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BY PRODUCTS, SCRAPS ETC.

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OTHER COSTS

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COSTS EXCLUDED:

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DEFERRED SETTLEMENT PURCHASES

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COST OF AGRICULTURAL PRODUCE HARVESTED FROM

BIOLOGICAL ASSETS

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TECHNIQUES FOR MEASUREMENT OF COST

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COST FORMULA

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SAME COST FORMULA

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NET REALISABLE VALUE

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VALUATION OF MATERIALS AND SUPPLIES HELD AS WIP

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INVENTORY HELD TO SATISFY FIRM SALES OR SERVICE CONTRACT

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RECOGNITION IN INCOME STATEMENT

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DISCLOSURES

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JUDGMENTS

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MAJOR CHANGE IN IND AS 2 VIS-À-VIS IAS 2 NOT RESULTING IN

CARVE OUT

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MAJOR CHANGES IN IND AS 2 VIS-À-VIS NOTIFIED AS 2

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PROBLEMS FOR SELF PRACTICE