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Responsibility Centres Under IAS 2/ IFRSEasyChair Preprint 1252, version history| Version | Date | Pages | Version notes |
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| 1 | June 30, 2019 | 10 | | | 2 | January 23, 2020 | 10 | In this paper, we discuss the impact of IAS2 on the cost accounting system of an entity. In this line of thought, we conclude that the cost accounting, along with its responsibility centres, assists financial accounting in IAS2 implementation. This argument is further detailed in the new version. |
Keyphrases: Internal Reporting, Inventories IAS2, Responsibility centres, cost accounting |
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