Statements (53)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:affects |
tax calculations
profit measurement |
| gptkbp:allows |
FIFO method
specific identification method weighted average cost method |
| gptkbp:amended_by |
by the International Accounting Standards Board
|
| gptkbp:applies_to |
gptkb:film_production_company
gptkb:Company gptkb:shopping_mall gptkb:auditors financial analysts service providers financial instruments all inventories biological assets work in progress arising from construction contracts |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:defines |
cost of inventories
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 2 Inventories
|
| gptkbp:includes |
raw materials
finished goods work in progress accounting textbooks |
| gptkbp:includes_provisions_for |
other costs incurred in bringing inventories to their present location and condition
conversion costs purchase price |
| gptkbp:is_essential_for |
gptkb:High_School
financial reporting |
| gptkbp:is_implemented_in |
December 1993
|
| gptkbp:is_influenced_by |
gptkb:Company
market demand economic conditions |
| gptkbp:is_part_of |
gptkb:standard
financial statements preparation |
| gptkbp:is_referenced_in |
other accounting standards
|
| gptkbp:is_related_to |
inventory management
cost accounting |
| gptkbp:is_reviewed_by |
by accounting professionals
|
| gptkbp:is_used_by |
private companies
publicly traded companies |
| gptkbp:key |
inventory control systems
|
| gptkbp:provides_information_on |
inventory valuation methods
|
| gptkbp:regulates |
accounting for inventories
|
| gptkbp:reports_to |
accounting policies for inventories
amount of inventories recognized as an expense carrying amount of inventories write-downs of inventories |
| gptkbp:requires |
estimated selling price less costs to complete and sell
inventories to be measured at the lower of cost and net realizable value |
| gptkbp:training |
accounting courses
|