Question
ABC Ltd. reports two inventory items: Item A – Cost
₹10 lakh, NRV ₹12 lakh; Item B – Cost ₹8 lakh, NRV ₹6 lakh. How should inventory be valued as per Ind-AS 2?Solution
Item A = Cost; Item B = NRV; Total = 10 + 6 = ₹16 lakh
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