IFRS Disclosure Guide
◄ 36. Notes - Non-current asset held for sale and discontinued operations | Contents | 38. Notes - Other provisions, contingent liabilities and contingent assets ►
37. Notes - Inventories
Disclosure of inventories
Year 2023 | 31.12.2023 | |
---|---|---|
Description of accounting policy for measuring inventories | other | |
Inventories, at fair value less costs to sell | ||
Inventories, at net realisable value | ||
Inventory write-down | ||
Reversal of inventory write-down | ||
Cost of inventories recognised as expense during period | ||
Inventories pledged as security for liabilities |
Description of inventory cost formulas
Description of circumstances leading to reversals of inventory write-down
Description of circumstances leading to reversals of inventory write-down

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