Do we know that valuation techniques under IFRS 13, The valuation technique should be consistent with the objective of estimating the price at which an orderly transaction to sell the asset, or to transfer the liability, would take place between …
Inventories – What are they? Inventories are assets that are a) Held for sale in the ordinary course of business b) In the process of production for such sale; or c) In the form of materials or supplies to be consumed …