Skip navigation


  • DSpace logo
  • Home
  • Collections
  • Researcher Profile
  • Explore by
    • Researcher Profile
  • VGU library
  • Help
  • User Guide
  • Sign on to:
    • My DSpace
    • Receive email
      updates
    • Edit Account details

VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1315
DC FieldValueLanguage
dc.contributor.authorNguyễn Phương Anhen_US
dc.date.accessioned2023-03-06T03:30:14Z-
dc.date.available2023-03-06T03:30:14Z-
dc.date.issued2022-
dc.identifier.urihttps://epub.vgu.edu.vn/handle/dlibvgu/1315-
dc.description.abstractDetermining costs necessary to sell inventories is an important step to calculate net realizable value. Although IAS 2 Inventories has provided guidance for entities on inventories measurement, there is still confusion about which types of costs should be included. The Committee responses that both incremental costs and non-incremental costs are included as long as they are necessary to sell inventories based on entities’ judgement. This thesis uses mixed method to find out the percentage of respondents agreeing on the tentative agenda decision and their reasons. After analyzing comment letters, the author suggests the Committee should add definitions and examples or add a standard-setting project to clear the confusion and maintain the consistency of accounting outcomes.en_US
dc.language.isoen_USen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectNet realizable valueen_US
dc.subjectIncremental costen_US
dc.subjectIAS 2en_US
dc.titleA critical analysis of recent developments regarding costs necessary to sell inventories (IAS 2)en_US
dc.typeThesisen_US
item.fulltextWith Fulltext-
item.grantfulltextrestricted-
item.languageiso639-1other-
Appears in Collections:Finance & Accounting (FA)
Files in This Item:
File Description SizeFormat Existing users please Login
A critical analysis of recent developments regarding costs necessary to sell inventories (IAS 2).pdf800 kBAdobe PDF
Show simple item record

Page view(s)

56
checked on Oct 29, 2025

Download(s)

40
checked on Oct 29, 2025

Google ScholarTM

Check


This item is licensed under a Creative Commons License Creative Commons

© Copyright 2020 by Vietnamese - German University Library.
Add: Ring road 4, Quarter 4, Thoi Hoa Ward, Ben Cat City, Binh Duong Province
Tel.:(0274) 222 0990. Ext.: 70206