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a) Photocopy paper held for sale by an office-supply store.
b) Stereo equipment held for sale by an electronics store.
c) Used office equipment held for sale by the human relations department of a
plastics company.
d) All of the above would meet the definition.
c) Used office equipment held for sale by the human relations department of a
plastics company.
As per IFRS5 Non-current assets held for sale and discontinued operation, Assets classified held for sale must be presented separately on the face of financial position. [IFRS5.].In option C, Used office equipment was a part of PPE (IAS) and was not generated from the ordinary activities of business, which is now held for sale and therefore should not be considered as an inventory instead it should be recognize as per requirements of IFRS5.
d) All of the above would meet the definition.
Because all of the above are for sale.
Definition of inventory under IFRS, Assets which are held for sale in the ordinary course of business, are in the process of production for such sale, or in the form of materials or supplies to be consumed in the production process or in the rendering of services. So i think "D" is suitable answer.
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