IFRS inventory NRV and obsolescence assessment

DG-Distrib360 IFRS™ (Distribution & Trading) Executive SummaryDistribution and trading businesses are driven by volume, thin margins and complex commercial arrangements involving rebates, discounts, promotions, consignment stock and extended credit terms. IFRS financial statements for distributors may show healthy revenue and stable margins, yet conceal significant pressures in inventory, working capital, customer economics and funding. Traditional...