IAS 2 — Items not added to the agenda

Background

This page presents a summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 2 Inventories together with the Committee's public explanation of the reasons for not adding those items to its agenda.

Related Discussions

  • IAS 38 — Classification and accounting for SIM cards

  • Nov 01, 2006

  • The IFRIC received a request for an Interpretation as to whether a mobile phone operator should account for a Subscriber Identity Module (or ‘SIM card’) as an intangible asset in accordance with IAS 38 or as inventory in accordance with IAS 2.

All Related