IAS2: Inventories
The instructions as follow:
You are required to research the current critique that exists with respect to the following International Accounting Standard.
DO NOT provide a long overview of the Standard itself. A brief description may be provided, but the purpose is to summarise international critique with respect to the particular Standard. Your dissertation should clearly indicate proper research on the following:
> A brief overview of the Standard
> Positive international critique with respect to the Standard (perceived strengths)
> Negative international critique with respect to the Standard (perceived weaknesses)
> Practical evidence supporting your findings (may be cited)
> A summary of international recommendations as to how the standard can be improved.