alleryStart learning →Which can require separate disclosure of a material item?
APayment of annual audit fee
BReceipt of ordinary rent
CPurchase of stationery
DWrite-down of inventories to NRV
Answer & Solution
Correct answer: D. Write-down of inventories to NRV
Write-downs of inventories to net realisable value are listed among items whose nature and amount are disclosed separately when material.
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