t:IAS02
type: Ontology
creation date: 2026-08-15T22:21:54+02:00
imports: http://semantic-mediawiki.org/swivt/1.0

t:IAS02
type: Subject
type: Term
type: Index
page: https://orwiki.org/t:IAS02
wiki namespace: 1008
description: 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 realizable value
keywords: IAS, IFRS, Standard, Financial, Accounting, Inventory, Valuation, Write-down, Asset
level: 1
link: http://https://orwiki.org//Special:URIResolver/t-3AFIFO
link: http://https://orwiki.org//Special:URIResolver/t-3AINV
name: IAS 2 Inventories
parent: t:IFRS
sorting: 10002
display title of: IAS 2 Inventories
wiki page modification date: 2020-08-20T13:37:53Z
modification date#aux: 2459082.0679745
wiki page sort key: IAS02

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