很多学员在进行ACCA P阶段课程选择的时候出现犯难，但是还是有很多学员选择了AAA进行学习。ACCA AAA难度不低，要求学员掌握的内容较多。其中，ACCA AAA Audit planning-accounting issue中IAS2 Inventory考点内容是什么?
ACCA AAA Audit planning-accounting issue中IAS2 Inventory考点内容主要为以下内容，学员在学习的时候要学会去理解记忆才可以。
Several customers have returned equipment due to faults.
Inventory should be valued at the lower of cost and NRV.
For items which have been returned, there is a risk that the NRV falls below the costs.
This would result in an overstatement of inventory (or assets) in the statement of financial position and an understatement of cost of sales, therefore an overstatement of profit.
ACCA AAA IAS2 Inventory主要要求学员掌握的是存货-存货贬值（商品退回）包括三个方面：
-简单描叙
-具体准则
-风险判断
同时阐述了对财报的影响有哪些。这些是需要学员重点掌握的内容。因此学员在学习的时候一定要学会去理解性记忆，这样才能够更好的掌握其重 点。
