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20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.
Which of the following statements about the IAS 2 requirements in this area are correct?
1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.
2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.
3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.
A All three statements are correct
B 1 and 2 only
C 1 and 3 only
D 2 and 3 only
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更多 “ 20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.Which of the following statements about the IAS 2 requirements in this area are correct?1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.A All three statements are correctB 1 and 2 onlyC 1 and 3 onlyD 2 and 3 only ” 相关考题
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