About this E-Learning Course

This course sets out the main requirements in IAS 2, including:

  • Providing an understanding of the key definitions included within the Standard

  • Providing an overview of how an entity should measure its inventories

  • Providing an overview of how an entity determines if an item should be recorded as inventory or if it is an expense

  • Providing an overview of the disclosure requirements included in the Standard.

Course curriculum

  • 1


    • Welcome!

    • Scope & Definition

    • Measurement of inventories

    • Inventory or expense

    • Disclosure

How this course can help your business

It may seem that accounting for inventories is straightforward, however there are several common mistakes made. This course will provide you with an understanding of the key requirements of the Standard in both plain English and though the use of worked examples.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).