Mailing address:

International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom

Phones, Fax, Email:

Main Phone: +44 20 7246 6410 Fax: +44 20 7246 6411 General Email: iasb@iasb.org.uk Board Members: Use IASB Main Phone: +44 20 7246 6410 Publications Orders: (these remain unchanged):

• Phone: +44 20 7427 5929
• Fax: +44 20 7353 0562
• Email: publications@iasb.org.uk

Inventories

FIFO/Average or LIFO

Correction of fundamental errors relating to prior periods

Restate or cumulative effect in earnings

Adjustments resulting from changes in accounting policies

If impracticable to restate, adjust retained earnings or cumulative effect in earnings

Foreign exchange losses from a severe devaluation or depreciation

Expense or capitalisation

Translation of goodwill and fair value adjustments on acquisition of a foreign entity

Closing rate or rate at transaction date

Measurement of minority's portion of identifiable assets and liabilities acquired

Fair value or carrying amount

Borrowing costs

Expense or capitalise

Investments in associates/subsidiaries in parent entity accounts

Cost or equity method or IAS 39

Reporting a venturer's interest in jointly controlled entities

Proportionate consolidation or equity method