Objective
 

1

Scope
 

2-5

Definitions
 

6-8

Measurement of Inventories
 

9-33

Cost of Inventories
 

10-22

Costs of Purchase

11

Costs of Conversion

12-14

Other Costs

15-18

Cost of Inventories of a Service Provider

19

Cost of Agricultural Produce Harvested from Biological Assets

20

Techniques for the Measurement of Cost

21-22

Cost Formulas
 

23-27

Net Realisable Value
 

28-33

Recognition as an Expense
 

34-35

Disclosure
 

36-39

Effective Date
 

40

Withdrawal of other Pronouncements
 

41-42

Appendix

A1-A3