Ind AS 2 – Inventories | CA Final | Tamil Explanation - 3 basic illustration 3
Автор: SPM INSTITUTE FOR CA CMA
Загружено: 2026-01-28
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Описание:
In this video, we explain Ind AS 2 – Inventories in a simple and practical manner.
You will learn about the meaning of inventories, cost of inventories, valuation at cost or NRV (whichever is lower), and items included & excluded from cost as per Ind AS.
This video is useful for CA, CMA, CS students and anyone learning Indian Accounting Standards.
📌 Topics Covered:
Meaning & scope of Ind AS 2
Cost of purchase, conversion & other costs
Net Realisable Value (NRV)
Valuation of inventories
Recognition as expense
Disclosure requirements
👉 Watch till the end for clear concepts and exam-oriented explanation.
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