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IAS 2 Inventories

Date

Time

CPE Hours

45 minutes

Competency

Core

Location

Price

Eur30

This e-learning course is part of an e-learning series designed by PwC Könyvvizsgáló Kft. which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental
(Hungarian) accounting and reporting processes. Our instructors – experts in IFRS – designed the professional materials according to the IAS 2 Inventories standard currently in force. They made the curriculum more accessible by including practical
examples and interim tests to help knowledge assessment. The material ends with a test questionnaire. The publication Illustrative IFRS Consolidated Financial Statements issued by PwC Könyvvizsgáló Kft. is part of the materials.

The e-learning introduces the following topics:

  • Introduction
  • Definitions: scope of IAS 2, types of inventories
  • Recognition: accounting for recognition and derecognition of inventories
  • Measurement: net realisable value, standard cost, weighted average cost, FIFO method, provision against inventories, reversal of provision
  • Disclosures
  • Test your knowledge

The e-learning introduces the following topics:

  • Introduction
  • Definitions: scope of IAS 2, types of inventories
  • Recognition: accounting for recognition and derecognition of inventories
  • Measurement: net realisable value, standard cost, weighted average cost, FIFO method, provision against inventories, reversal of provision
  • Disclosures
  • Test your knowledge

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