Cost Of Sales
From Open Risk Manual
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Contents
Definition
Cost Of Sales. The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Cost of sales
- Common Initials:
- Element Type and Attributes: (X)duration, debit
- Hierarchy Level: 2
- IFRS References: [1]
References
- ↑ IFRS for SMEs5.11b[2015-12-01]Disclosure
