IAS 2 Inventories defines the items that may be included in computing the value of an inventory of finished goods manu
factured by a business.Which one of the following lists consists only of items
which may be included in the statement of financial position value of such inventories, according to IAS 2?
Plant depreciation, carriage inwards, raw materials, Supervisor's wages
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Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful
representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error
Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for
Financial Reporting?
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