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Educational material 8 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty –IAS 2 Inventories
Overview
This educational material sets out the financial reporting considerations arising from COVID-19 for inventory write downs and the impact on net realisable value in terms of IAS 2 paragraph 9.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Educational material Financial Reporting Application of IFRS COVID-19 Inventories IAS 2 |
| Categories | Financial Reporting |
| Date | April 2020 |
| File |