IAS2

AcronymDefinition
IAS2Intron-Activating Sequence 2
References in periodicals archive ?
Nossos testes mostraram que os IAS2, 16 e 38 sao vagos sobre a classificacao "apropriada" de ativos que sao diretamente associados com as atividades operacionais da firma e geram receita diretamente, mas suas capacidades de gerar receita nao sao restritas a apenas uma unica transacao.
Although IAS2 is imprecise about the nature of selling costs, it's reasonable to assume that all direct costs incurred by a sale--eg, packaging and transport-- are relevant.
IFRS or UK-GP Reporting - process instructions to run the relevant M3 functions to help support compliance such as the valuation of inventory at the lower of cost or net realizable value as per IAS2.