LEMBAGA PIAWAIAN PERAKAUNAN MALAYSIA

MALAYSIAN ACCOUNTING STANDARDS BOARD

Financial Reporting Standard 102 Inventories

Malaysian Accounting Standards Board 2005

Financial Reporting Standard 102

Contents
paragraphs IN1-IN17

INTRODUCTION

Financial Reporting Standard 102 Inventories

OBJECTIVE SCOPE DEFINITIONS MEASUREMENT OF INVENTORIES Cost of Inventories Costs of Purchase Costs of Conversion 1 2-5 6-8 9-33 10-22 11 12-14