CTHRepealedLegislation
AASB 102 - Inventories - July 2004
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DELETED ias 2 TEXT
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Paragraph 40
An entity shall apply this Standard for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact.
Paragraph 41
This Standard supersedes IAS 2 Inventories (revised in 1993).
Paragraph 42
This Standard supersedes SIC-1 Consistency—Different Cost Formulas for Inventories.