Скачать или смотреть AS 2|| Revision Video || Valuation of Inventories by CA Sunil Saini

This lecture includes -

✅ Meaning of Inventories as per AS-2
✅ Cost of Inventories (Purchase, Conversion & Other Costs)
✅ What is NRV (Net Realisable Value)
✅ Valuation of Inventory at Cost or NRV whichever is lower
✅ Items excluded from inventory valuation
✅ Treatment of wastage, freight, duties & overheads
✅ Treatment of Normal loss and Abnormal Loss
✅ Treatment of Production overhead
✅ Treatment Joint product and BY Product

This video is useful for:
🎯 CA Inter (Group 1 – Accounting)
🎯 CA Foundation students
🎯 B.Com / M.Com students
🎯 MBA / CMA / CS aspirants
🎯 Accounts & Audit professionals
🎯 Anyone wanting strong accounting fundamentals


📌 Important Keywords Covered:

AS 2 Valuation of Inventories
Accounting Standard 2
Inventory Valuation ICAI
Cost vs NRV
CA Inter Accounting AS 2
Indian GAAP Accounting Standards
Inventory valuation problems