The International Accounting Standard on Inventories IAS 2 gives accounting guidance on the accounting treatment for inventory.
5.5.1.Inventories (Stocks) are assets:
(a) held f...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.