http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Financial Reporting Standard 102. Inventories
1. Introduction -- 2. Financial reporting standard 102 Inventories -- 3. Objective -- 4. Scope -- 5. Definitions -- 6. Measurement of inventories -- 7. Recognition as an expense -- 8. Disclosure -- 9. Effective date -- 10. Withdrawal of other pronouncements