CTHRepealedLegislation
AASB 102 - Inventories - July 2004
AASB 102 and IAS 2AASB 102 and IAS 2
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AASB 102 and IAS 2
AASB 102 Inventories as amended incorporates IAS 2 Inventories as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 2) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering. Paragraphs that apply only to not-for-profit entities begin by identifying their limited applicability.