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AASB 102 - Inventories - July 2004
Accounting Standard AASB 102 InventoriesAccounting Standard AASB 102 Inventories as amended
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Accounting Standard AASB 102 Inventories as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2018. It takes into account amendments up to and including 17 December 2014 and was prepared on 12 March 2015 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 102 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.