أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
In terms of IFRS - None of the above. Therefore there is no correct option.
IAS2 says only capitalise to cost of inventory; those costs relating to manufacture, all costs relative to making the goods ready for sale; no general administrative costs. Overheads which may contain depreciation and finance costs of machinery, rental must be allocated on systematic basis based on normal capacity.
What type of industry, if manufacturing, definitely none of the above?
In Cost Management direct costing method, selling costs will be included.
IFRS income statement gross profit less other operational costs, less finance costs = net profit.
D
Ans: (D) All of the above
Option -------------D
Option D
Option (D) All of above is correct answer.