Federal Register of Legislation
Compiled AASB Standard AASB 102
Inventories
This compiled Standard applies to annual periods beginning on or after 1 January 2022. Earlier application is permitted for annual periods beginning after 24 July 2014 but before 1 January 2022. It incorporates relevant amendments made up to and including 20 December 2021. Prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board. Compilation no. 3
Compilation date: 31 December 2021
Obtaining copies of Accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au. Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA
Phone: (03) 9617 7600 E-mail: standard@aasb.gov.au Website: www.aasb.gov.au
Other enquiries Phone: (03) 9617 7600 E-mail: standard@aasb.gov.au
COPYRIGHT © Commonwealth of Australia 2022 This compiled AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The National Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007. All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.
Contents
COMPARISON WITH IAS 2 ACCOUNTING STANDARD AASB 102 INVENTORIES
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