3632804
| Frage | Antworten |
| IAS 2 - Inventories | Definition: Inventories include assets held . for sale in the ordinary course of Business Finished Goods Work in Progress Raw Materials |
| Valuation | FIFO (First in First Out) AVCO (Average Cost) NRV (Net Realisable Value) |
| What is NOT Included | Selling Costs Foreign Exchange Storage Interest Costs Abnormal Waste Admin Overhead |
| What IS Included | Cost of Purchase (including taxes, & handling) Cost of Conversion (fixed and Variable Manufacturing Overheads) Other Costs (bringing the inventories to their present location and condition) |
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