Презентація "IAS-2 Investment Property" на англійській мові (ID:534221)

The following terms are used in this Standard with the meanings specified Inventories are assets: held for sale in the ordinary course of business; in the process of production for such sale; in the form of materials or supplies to be consumed in the production process or in the rendering of services The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition The cost of inventories of items that are not ordinarly intercnangeable and goos or services produced and segregated for specific projects shall be assigned by using specific identification of their individual costs