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are pre-production costs considered to be inventories?
in IAS 2 - Inventories by
What sort of costs are you referring to?

1 Answer

0 votes
According to IAS-2, all costs necessary to bring an asset to its salable condition should become part of inventory. In case of a content developer, pre-production costs costs, that are directly related to a project (does not include allocated costs) are the costs necessary to bring the asset to its salable condition. Thus these costs should become part of your inventory.
by Level 3 Member (7.2k points)