Welcome to the website of the IFRS Foundation and the IASB

Tuesday 04 August 2015

Banner graphic

Core inventories

Property, Plant and Equipment, Inventories: Core inventories


 Issues rejected (agenda decision)

IAS 16 Property, Plant and Equipment and IAS 2 Inventories: ‘Core inventories’

The issue is whether ‘core inventories’ held in an entity’s own facilities should be accounted for as inventories or as property, plant and equipment (PP&E).

Project stages

Deliberations

Completion date: November 2014



/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }