Examlex
Under IAS 2/AASB 102 the costing method that is not permitted is:
Ultimate Consumers
The end-users who purchase and use products and services for their personal use, as opposed to buying them for resale or production.
Organizational Buyers
Refers to entities such as businesses, governments, and institutions that purchase goods or services for use in the production of other goods and services, for resale, or for general business operations.
Innate Sense
A natural or instinctive ability or understanding, often referred to in the context of intuition or inherent skills.
Marketing Expertise
Specialized knowledge or skill in crafting and executing strategies to promote products, services, or brands effectively to target audiences.
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