培训课程
INTERPRETATIONS: SIC 1
| Consistency - Different Cost Formulas for Inventories Superseded |
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References
History
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| SUMMARY OF SIC 1 |
| SIC 1 requires that under IAS 2.21 and IAS 2.23, the same cost formula be used for inventories having the same characteristics. Where the nature or use of a group of inventory items differs from other groups, different methods may be used for the different groups. |
