Business
Project-independent assessment
Edit summary: IAS 1.68 stipulates that all items of inventory must be classified as current assets in the balance sheet. The IFRS do not prescribe a schema for the sub-items of inventories. An entity also uses the factors set out in IAS 1.58 to decide the basis of subclassification. According to IAS 1.78(c) the disclosures vary for each item, for example: inventories are disaggregated, in accordance with IAS 2 Inventories, into classifications such as merchandise, production supplies, materials, work in progr
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