AS 2|| Revision Video || Valuation of Inventories by CA Sunil Saini
Автор: CA Sunil Saini
Загружено: 2026-02-11
Просмотров: 404
Описание:
This lecture includes -
✅ Meaning of Inventories as per AS-2
✅ Cost of Inventories (Purchase, Conversion & Other Costs)
✅ What is NRV (Net Realisable Value)
✅ Valuation of Inventory at Cost or NRV whichever is lower
✅ Items excluded from inventory valuation
✅ Treatment of wastage, freight, duties & overheads
✅ Treatment of Normal loss and Abnormal Loss
✅ Treatment of Production overhead
✅ Treatment Joint product and BY Product
This video is useful for:
🎯 CA Inter (Group 1 – Accounting)
🎯 CA Foundation students
🎯 B.Com / M.Com students
🎯 MBA / CMA / CS aspirants
🎯 Accounts & Audit professionals
🎯 Anyone wanting strong accounting fundamentals
📌 Important Keywords Covered:
AS 2 Valuation of Inventories
Accounting Standard 2
Inventory Valuation ICAI
Cost vs NRV
CA Inter Accounting AS 2
Indian GAAP Accounting Standards
Inventory valuation problems
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