Question：Which of the following should be disclosed in the note to the financial statements for inventories?
A. The date the inventories were purchased or manufactured and/or how long they have been held as inventories
B. The amount of inventories carried at net realisable value
C. The accounting policies adopted in measuring inventories
D. The useful life of the inventories
The correct answers are:The amount of inventories carried at net realisable value and the accounting policies adopted in measuring inventories.
IAS 2 requires disclosure of the accounting policies adopted in measuring inventories, including the cost formula used, the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity and the carrying amount of inventories carried at net realisable value.
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