IAS2 inventories

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1、IAS2InternationalAccountingStandard2InventoriesThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS2InventorieswasissuedbytheInternationalAccountingStandardsCommitteeinDecember1993.ItreplacedIAS2ValuationandPresentationofIn

2、ventoriesintheContextoftheHistoricalCostSystem(originallyissuedinOctober1975).TheStandingInterpretationsCommitteedevelopedSIC-1Consistency—DifferentCostFormulasforInventories,whichwasissuedinDecember1997.LimitedamendmentstoIAS2weremadein1999and2000.InApril2001theInternationalAccountingSt

3、andardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.InDecember2003theIASBissuedarevisedIAS2,whichalsoreplacedSIC-1.SincethenIAS2hasbeenamendedbythefollowingIFRSs:•IFRS8OperatingSegment

4、s(issuedNovember2006)*•ImprovementstoIFRSs(issuedMay2008).*Amendmentswithaneffectivedatelaterthan1January2011IAS2hasbeenamendedbyIFRS9FinancialInstruments(issuedNovember2009andOctober2010).Thoseamendmentshaveaneffectivedateof1January2013andarethereforenotincludedinthisedition.Thefollowin

5、gInterpretationreferstoIAS2:•SIC-32IntangibleAssets—WebSiteCosts(issuedMarch2002andsubsequentlyamended).*effectivedate1January2009©IFRSFoundation1047IAS2CONTENTSparagraphsINTRODUCTIONIN1–IN17INTERNATIONALACCOUNTINGSTANDARD2INVENTORIESOBJECTIVE1SCOPE2–5DEFINITIONS6–8MEASUREMENTOFINVENTORI

6、ES9–33Costofinventories10–22Costsofpurchase11Costsofconversion12–14Othercosts15–18Costofinventoriesofaserviceprovider19Costofagriculturalproduceharvestedfrombiologicalassets20Techniquesforthemeasurementofcost21–22Costformulas23–27Netrealisablevalue28–33RECOGNITIONASANEXPENSE34–35DISCLOSU

7、RE36–39EFFECTIVEDATE40WITHDRAWALOFOTHERPRONOUNCEMENTS41–42APPENDIXAmendmentstootherpronouncementsAPPROVALBYTHEBOARDOFIAS2ISSUEDINDECEMBER2003BASISFORCONCLUSIONS1048©IFRSFoundationIAS2InternationalAccountingStandard2Inventories(IAS2)issetoutinparagraphs1–42andtheAppendix.A