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IFRS: Inventories (IAS 2)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

This course focuses on the measurement of inventories, including any write-down to net realizable value. It also covers the cost formulas that are used to assign costs to inventories.


  • Determine the initial cost of inventory assets.
  • Calculate the appropriate carrying amount of the inventory on each balance sheet date.
  • Apply the lower of cost or net realizable value calculation to ending inventory.
  • Determine the proper period expense of cost of sales.


Note: Accessible immediately after completing the purchase process on

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5

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International Accounting Products
IFRS: Inventories (IAS 2)
CPE On-Demand
Product# 159720
Availability:Online Access 1 Year
For registered users only
AICPA Member:$50.00
Your Price:$70.00
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