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6.13 IAS 2 Inventories defines the items that may be included in computing the value of an inventory of finished goods manufactured by a business.
Which one of the following lists consists only of items which may be included in the statement of financial position value of such inventories, according to IAS 2?
A Supervisor's wages, carriage inwards, carriage outwards, raw materials
B Raw materials, carriage inwards, costs of storage of finished goods, plant depreciation
C Plant depreciation, carriage inwards, raw materials, Supervisor's wages
D Carriage outwards, raw materials, Supervisor's wages, plant depreciation
答案：C
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