Disclosures - Ind AS - Indian Accounting Standards - Companies Law

Disclosures The financial statements shall disclose: The accounting policies adopted in measuring inventories, including the cost formula used; The total carrying amount of inventories and the carrying amount in classifications appropriate to the entity; The carrying amount of inventories carried at fair value less costs to sell; The amount of inventories recognised as an expense during the period; The amount of loss on any write-down of inventories recognised as an expense in the period; The amount of any reversal of any write-down that is recognised as a reduction in the amount of inventories recognised as expense in the period; The circumstances or events that led to the reversal of a write-down of inventories; and The carrying amount of inventories pledged as security for liabilities.