Deleted IAS 2 text
Deleted IAS 2 text is not part of AASB 102.
40C
IFRS 13, issued in May 2011, amended the definition of fair value in paragraph 6 and amended paragraph 7. An entity shall apply those amendments when it applies IFRS 13.
41
This Standard supersedes IAS 2 Inventories (revised in 1993).
42
This Standard supersedes SIC-1 Consistency—Different Cost Formulas for Inventories.