Q.

Which of the following items should be disclosed as per the requirements of Ind AS 2?

A. carrying amount of inventories pledged as security for liabilities
B. average lead time of procurement for major classes of inventories
C. list of major customers to whom the inventories were sold during the reporting period
D. average holding period of inventories of the entity as at the end of the reporting period
Answer» A. carrying amount of inventories pledged as security for liabilities
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