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Accounting standard 2

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(Querist)
08 July 2013 Hello experts,
I have doubt regarding the term "supplies"
Used in as 2
what and all it includes ???
whether packing material is included???

Thanks in advance for your time and patience.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
08 July 2013 i) 'supplies' means goods supplied for maintenance. Please see clause 4 of AS-2.

ii) packing materials is not covered in 'supplies'.
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Nanda Kishore

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Nanda Kishore (Querist)
08 July 2013 @above
sir then can we tell stationery not yet consumed to included in inventory ..(if considered to be material )
what is the meaning of maintenance supply???

Thanks for your timely response
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