Doupnik and Perera'sInternational Accountingtakes in the whole realm of international accounting, while paying particular focus on the accounting issues related to international business activities and foreign operations.
This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS).
... formula for all inventories having a similar nature and use to the entity, even if they are located in different ... Net Realizable Value IAS 2 requires inventory to be reported on the balance sheet at the lower of cost or net realizable ...
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