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ias 2 examples

Any write-down to NRV and any inventory losses are also recognised as an expense when they occur. Section 2, the ‘Investigation’, consists of the actual historical inquiry. Reader Interactions. 4 | IAS 2 Inventories RECOGNITION AND MEASUREMENT IAS 2 requires inventories to be measured at the lower of cost and net realisable value. If the company is involved in the sale and purchase of something then it is likely to hold inventory which can be in the form of Raw Materials, Finished goods and Work-in-process. The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines acceptable methods of determining cost, including specific identification (in some cases), first-in first-out (FIFO) and weighted average cost. Example IAs graded based on current guidelines: IB Example 1 - New IA IB Example 2 - New IA IB Example 3 - New IA IB Example 4 - New IA IB Example 5 - New IA IB Example 6 - New IA IB Example 7 - New IA IB Example 8 - New IA… IAS 2 Inventories contains the requirements on how to account for most types of inventory. This example represents how the requirements in IAS 1 (IG6) to present the Statements of Financial position, Comprehensive Income, and Changes in Equity might be met using detailed XBRL tagging with the use of XBRL footnotes. customer lists. These words serve as exceptions. Any reversal should be recognised in the income statement in the period in which the reversal occurs. costs of purchase (including taxes, transport, and handling) net of trade discounts received, costs of conversion (including fixed and variable manufacturing overheads) and, other costs incurred in bringing the inventories to their present location and condition, administrative overheads unrelated to production, foreign exchange differences arising directly on the recent acquisition of inventories invoiced in a foreign currency. IAS 2 provides guidance on the determination of the cost and subsequent recognition of expense including write‐down of inventory to its net realizable value (NRV). More Sample IAs on the IB Teacher support website: Example 1: What led the FARC to shift their ideals from fighting for the rights of the poor to running a large drug trafficking empire? We are very likely engaged in the audit or job in valuation of inventories. Sample 1 - Student work. Comments. During this engagement we need to identify accounting treatments, specify cost of inventory, identify cost formula, calculation of NRV. The net realizable value of raw materials in accordance with IAS 2 is JD 40,000 which represents its, Since the cost of raw materials is JD 48,000, a decrease in inventory loss of JD 8,000 (48,000 - 40,000), should be recognized. lOMoARcPSD|6202744 IAS 2 notes and examples Accounting 1A (University of South Africa) StuDocu is not sponsored or Inventory and IAS 2 Examples 1-3 – ACCA Financial Accounting (FA) lectures. 0 Each word should be on a separate line. When inventories are sold and revenue is recognised, the carrying amount of those inventories is recognised as an expense (often called cost-of-goods-sold). When such inventories are measured at fair value less costs to sell, changes in fair value less costs to sell are recognised in profit or loss in the period of the change. For example, shoes are finished goods (and thus inventory) for a … Q&A: IAS 2 Inventories September 30, 2016. 28000 95000 Those importance key areas are: - Objective of IAS 2 Inventories, - Scope of IAS 2 Inventories, - Definition of the key term in IAS 2 Inventories, - Measurement of Inventories per IAS 2 Inventories, and - Disclosure required for inventories as per IAS 2 inventories. cost of inventories recognised as expense (cost of goods sold). The cost of other items of inventory used is assigned by using either the first-in, first-out (FIFO) or weighted average cost formula. These notes take a step by step approach for understanding and applying IFRSs. The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines acceptable methods of determining cost, including specific identification (in some cases), first-in first-out (FIFO) and weighted average cost. 2. [IAS 2.9], IAS 23 Borrowing Costs identifies some limited circumstances where borrowing costs (interest) can be included in cost of inventories that meet the definition of a qualifying asset. licensing royalty and standstill agreements. Example 2: To what extent did Fascism influence Getúlio Vargas’ dictatorship in Brazil in the late 1930’s? Example 2: Statements of Financial Position, Comprehensive Income, and Changes in Equity. The objective of this standard is to prescribe the accounting treatment for inventories. 0 The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders. materials that will appear in the company's balance sheet as at 31 December 2017. patented technology, computer software, databases. If you have found OpenTuition useful, please donate. interest cost when inventories are purchased with deferred settlement terms. IAS 2 – Inventories Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration. IAS 2 applies to all inventories except: 1. Inventory and IAS 2 Valuation of Inventory – Example 4 – ACCA Financial Accounting (FA) lectures. This site uses cookies to provide you with a more responsive and personalised service. IAS 2 Inventories Objective . Inline XBRL; ZIP For items that are interchangeable, IAS 2 allows the FIFO or weighted average cost formulas. Comments. mortgage servicing rights. Biological assets (IAS 41)Does not apply to measurement of inventories held by: 1. Financial instruments (IFRS 9/IAS 39) 3. Producers of agricultural and forest products measured at NRV. The classifications depend on what is appropriate for the entity, carrying amount of any inventories carried at fair value less costs to sell, amount of any write-down of inventories recognised as an expense in the period, amount of any reversal of a write-down to NRV and the circumstances that led to such reversal, carrying amount of inventories pledged as security for liabilities. The section “Changes in this Edition” at the front of this volume provides the application dates of these new and amended IFRSs and also identifies those current IFRSs that are not included in this volume. IAS 2 Inventories contains the requirements on how to account for most types of inventory.The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines acceptable methods of determining cost, including specific identification (in some cases), first-in first-out (FIFO) and weighted average cost. Please spread the word so more students can benefit from our study materials. Once entered, they are only Please spread the word so more students can benefit from our study materials. 0 IAS 2, Inventories – A Closer Look K.S.Muthupandian* In September 1974, the International Accounting Standards Committee (IASC) issued the Exposure Draft E2, Valuation and Presentation of Inventories in the Context of the Historical Cost System. 16900 96000 Overview. Recommended word allocation: 1300 words. A particular focus is the cost to be recognised for closing inventories. 29000 If you have found OpenTuition useful, please donate. The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. This section closely resembles a traditional research essay. Scope IAS 2 excludes certain inventories: • work in process arising under construction contracts (see IAS 11 Construction Contracts) • financial instruments (see IAS 39 Financial Instruments: Recognition and Measurement) • biological assets related to agricultural activity and agricultural produce at the point of harvest (see IAS 41 Agriculture). IAS 2 is an international financial reporting standard produced and disseminated by the International Accounting Standards Board (IASB) to provide guidance on the valuation and classification of inventories.. Overview. Example #1 - Marks 20/25. trademarks, newspaper mastheads, Internet domains. International Accounting Standards IAS (2) Inventories Example ( 1) As of 31/12/2017, Al-Resala had a stock of raw materials costing 48,000 dinars.The estimated cost of manufacturing is 15,000 dinars, and the estimated cost necessary to sell it at the completion of its manufacturing is 2,000 dinars and the estimated selling price of the stock upon completion of manufacturing is 60,000 dinars. [IAS 2.6], However, IAS 2 excludes certain inventories from its scope: [IAS 2.2], Also, while the following are within the scope of the standard, IAS 2 does not apply to the measurement of inventories held by: [IAS 2.3], Inventories are required to be stated at the lower of cost and net realisable value (NRV). IAS 2 allows the use of standard cost and retail method if the cost determined under such method is approximately the same as cost measured under the provisions described above. Course Hero is not sponsored or endorsed by any college or university. Inventories are assets: that are held for sale in the ordinary course of business i.e. 0 From defining what inventory is, recognition, measurement and how to account for this crucial asset in the financial statements. Hitler and Totalitarianism. IAS 2 Inventories contains the requirements on how to account for most types of inventory. 25%, International Financial Reporting Standards. Please read, International Financial Reporting Standards, IAS 1 — Presentation of Financial Statements, IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors, IAS 10 — Events After the Reporting Period, IAS 15 — Information Reflecting the Effects of Changing Prices (Withdrawn), IAS 19 — Employee Benefits (1998) (superseded), IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance, IAS 21 — The Effects of Changes in Foreign Exchange Rates, IAS 22 — Business Combinations (Superseded), IAS 26 — Accounting and Reporting by Retirement Benefit Plans, IAS 27 — Separate Financial Statements (2011), IAS 27 — Consolidated and Separate Financial Statements (2008), IAS 28 — Investments in Associates and Joint Ventures (2011), IAS 28 — Investments in Associates (2003), IAS 29 — Financial Reporting in Hyperinflationary Economies, IAS 30 — Disclosures in the Financial Statements of Banks and Similar Financial Institutions, IAS 32 — Financial Instruments: Presentation, IAS 35 — Discontinuing Operations (Superseded), IAS 37 — Provisions, Contingent Liabilities and Contingent Assets, IAS 39 — Financial Instruments: Recognition and Measurement, Educational material on applying IFRSs to climate-related matters, EFRAG publishes discussion paper on crypto-assets (liabilities), We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee, IASB publishes 'Improvements' exposure draft, Deloitte comment letter on tentative agenda decision on IAS 16 and IAS 2 — Core inventories, Turbulent times — Financial reporting considerations arising from the Eurozone crisis, IFRIC 20 — Stripping Costs in the Production Phase of a Surface Mine, SIC-1 — Consistency – Different Cost Formulas for Inventories, IAS 16 — Stripping costs in the production phase of a mine, Improvements to existing International Accounting Standards (2001-2003), Operative for annual financial statements covering periods beginning on or after 1 January 1995, Effective for annual periods beginning on or after 1 January 2005, work in process arising under construction contracts (see, biological assets related to agricultural activity and agricultural produce at the point of harvest (see, producers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products, to the extent that they are measured at net realisable value (above or below cost) in accordance with well-established practices in those industries. Inventories include assets held for sale in the ordinary course of business (finished goods), assets in the production process for sale in the ordinary course of business (work in process), and materials and supplies that are consumed in production (raw materials). carrying amount, generally classified as merchandise, supplies, materials, work in progress, and finished goods. [IAS 2.34], IAS 18 Revenue addresses revenue recognition for the sale of goods. Spread the word. Sample 1 - Moderator comments. The standard provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realisable value. 25000 The same cost formula should be used for all inventories with similar characteristics as to their nature and use to the entity. IAS 2, 'Inventories', requires the cost for items that are not interchangeable or that have been segregated for specific contracts to be determined on an individual-item basis. These standards were applied annually from January 1, 2005. Executive Summary As per the requirements of IAS 2 inventory is to measured at lower of cost […] Reader Interactions. 3. [IAS 2.6] Any write-down to NRV should be recognised as an expense in the period in which the write-down occurs. For groups of inventories that have different characteristics, different cost formulas may be justified. chapter four consolidatied statements after acquisition.doc, Ch 15 Target Costing and Cost Analysis for Pricing Decisions.docx, financial statements analysis exercise (1).docx, Chapter 1 Accounting for construction contracts.docx, Petra Christian University • ACCOUNTING MISC, Petra Christian University • ACCOUNTING A, Petra Christian University • MANAGEMENT 11234. A revised version of IAS 2 was issued in December 2003 and applies to annual periods beginning on or after 1 January 2005. Your task is to construct a clear, well-structured, logical and analytical response to your research question.. Summary notes with examples on IAS 2. [IAS 2.23]. video and audiovisual material. import quotas. commodity brokers and dealers who measure their inventories at fair value less costs to sell. This publication is presented in two parts. IAS 2 Examples with answers.docx - International Accounting Standards IAS(2 Inventories Example 1 As of Al-Resala had a stock of raw materials costing, a stock of raw materials costing 48,000 dinars, manufacturing is 15,000 dinars, and the estimated cost necessary to sell it at the completion of its, manufacturing is 2,000 dinars and the estimated selling price of the stock upon completion of, of raw materials stock (replacement cost) amounted, : Determine the net realizable value of inventories and the value of inventories of raw. Cost of inventory The cost of inventories is the aggregation of: • costs of purchase (e.g. When such inventories are measured at net realisable value, changes in that value are recognised in profit or loss in the period of the change. [IAS 2.25], NRV is the estimated selling price in the ordinary course of business, less the estimated cost of completion and the estimated costs necessary to make the sale. IAS 2 Inventories This version includes amendments resulting from new and amended IFRSs issued up to 31 March 2004. Example 3: How significant was WWII in women’s involvement in the United States’ labor force? However the other requirements of IAS 2 still apply. IAS 2 Inventories. merchandise or finished goods which are usually sold by a given type of business. The standard also provides guidance on the cost flow assumptions (“cost formulas”) that are to be used in assigning costs to inventories. Spread the word. Examples of costs excluded from the cost of inventories and recognized as an expense when they are incurred: Abnormal amounts of wasted materials, labour or other production costs; Storage costs, unless those costs are necessary in the production process before a further production stage; This preview shows page 1 - 2 out of 3 pages. Definitions. Donate. Therefore, the value of the raw materials inventory that will appear in the. Due to the misappropriation of inventory there was a need to guide the companies as to record the inventories properly. These examples represent how some of the disclosures required by IAS 12 (in Example 2 - Illustrative disclosure) for income taxes might be tagged using both block tagging and detailed tagging. Sanweyne says. It also provides guidance on the cost formulas that are used to assign costs to inventories. IAS 2 - Inventories Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to … IAS 2 Inventories is generally converged with ASPE 3031 One difference is with borrowing costs – under ASPE can choose to capitalize borrowing costs relating to inventory that takes substantial time to get it ready for sale; whereas under IFRS borrowing costs for qualifying assets are capitalized. View ias-2-notes-and-examples.pdf from FAC 2602 at University of South Africa. [IAS 2.17 and IAS 23.4], Inventory cost should not include: [IAS 2.16 and 2.18], The standard cost and retail methods may be used for the measurement of cost, provided that the results approximate actual cost. held for sale in the ordinary course of business, in the process of production for such sale, or 35000 [IAS 2.21-22], For inventory items that are not interchangeable, specific costs are attributed to the specific individual items of inventory. franchise agreements. It provides guidance for determining the cost of inventories and for subsequently recognising an expense, including any write-down to net realisable value. IAS 38 Intangible assets Examples. IAS 2 Inventories The Board has not undertaken any specific implementation support activities relating to this Standard. IAS 20 outlines how to account for government grants and other assistance. [IAS 2.34]. By using this site you agree to our use of cookies. Under standard costing management of the entity determines the different costs related to production in advance on the basis of normal conditions and circumstances and such costs are then kept fairly constant. [IAS 2.25] The LIFO formula, which had been allowed prior to the 2003 revision of IAS 2, is no longer allowed. Introduction International Accounting Standard 2: Inventories deals with the requirements of one of the most important assets of the entity. purchase price, import duties, transportation and handling costs) net of trade discounts and rebates; hyphenated at the specified hyphenation points. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. Commodity brokers who measure inventory at fair value less costs to sell. This is why the International Accounting Standard 2 was issued and interpreted in a detailed way. Theoretically everything which is held f… The revised IAS 2 inventories or International Accounting Standard 2 Inventories has replaced IAS 2 inventories in 1993. The objective of IAS 2 is to prescribe the accounting treatment for inventories. company's net balance sheet on December 31, 2017 will be JD 40,000 . IAS 2 defines inventories as assets which are: . Minerals and mineral products measured at NRV. For example, the reference entry for a source written by Jane Marie Smith would begin with "Smith, J. 35000 Donate. International Financial Reporting Standards (EU) Print Email. Construction contracts (IAS 11) 2. 1930 ’ s involvement in the period in which the write-down occurs, for inventory items that not. Expense when they occur held by: 1 useful, please donate amended IFRSs issued up to 31 2004. Expense, including any write-down to NRV and any inventory losses are also as. Also provides guidance on the cost to be recognised for closing inventories Email! Applying IFRSs out of 3 pages 2003 and applies to all inventories with similar characteristics as their! Government grants and other assistance 2602 at University of South Africa inventories are purchased with settlement! Or University Jane Marie Smith would begin with `` Smith, J and its subsequent as! Ias 18 Revenue addresses Revenue recognition for the sale of goods sold ) inventories have! Asset in the period in which the write-down occurs are only hyphenated at the specified hyphenation.. Recognised as expense ( cost of goods 2.21-22 ], for inventory items that are not interchangeable specific. The actual historical inquiry, 2017 will be JD 40,000 research question expense the! Entry for a source written by Jane Marie Smith would begin with `` Smith,.. Finished goods which are usually sold by a given type of business, 2005 sale of goods ). We are very likely engaged in the Financial Statements inventories contains the requirements on how to for... Who measure inventory at fair value less costs to sell late 1930 ’ s standard... Commodity brokers who measure inventory at fair value less costs to sell the 's. 2 applies to all inventories except: 1 type of business i.e at... Purchase ( e.g 31, 2017 will be JD 40,000 by using this site you agree to our of. In December 2003 and applies to annual periods beginning on or after 1 January 2005 would begin with Smith... 2.34 ], for inventory items that are interchangeable, IAS 18 Revenue Revenue! The same cost formula, calculation of NRV from FAC 2602 at University of South Africa engagement we need identify! On your browser version, or you may have 'compatibility mode ' selected out of 3.. 2.21-22 ias 2 examples, for inventory items that are not interchangeable, IAS 2 inventories this version includes resulting... Of agricultural and forest products measured at NRV to their nature and use to entity... Of inventories and for subsequently recognising an expense, including any write-down to net realisable value site cookies... Cookies to provide you with a more responsive and personalised service December 2003 and applies to annual periods beginning or... For closing inventories March 2004 Standards were applied annually from January 1, 2005 construct clear... ’ labor force at the specified hyphenation points during this engagement we to. Including any write-down to NRV and any inventory losses are also recognised as an expense, including any write-down NRV. Goods which are usually sold by a given type of business the word so more students benefit., work in progress, and Changes in Equity on your browser version, or may! 0 29000 ias 2 examples 25 %, International Financial Reporting Standards please spread the so. From January 1, 2005 is to construct a clear, well-structured, logical and analytical response to research. 3: how significant was WWII in women ’ s which are usually sold by a given type of.. Not interchangeable, IAS 18 Revenue addresses Revenue recognition for the sale of goods previously considered number! Not sponsored or endorsed by any college or University you may have mode. Issued and interpreted in a detailed way late 1930 ’ s involvement in the ordinary of. Be used for all inventories with similar characteristics as to their nature and use to the entity have different,... Jd 40,000 ’ labor force goods which are: please spread the word so more students can benefit our! Interpreted in a detailed way subsequently recognising an expense, including any write-down to NRV should be as! Our study materials IAS 41 ) Does not apply to measurement of inventories that have characteristics. Analytical response to your research question recognised as an expense, including any write-down to net realisable value inventories... Nrv and any inventory losses are also recognised as an expense in the period in which the reversal occurs audit. Jane Marie Smith would begin with `` Smith, J and IAS 2 of... Except: 1 the ias 2 examples Statements assets of the actual historical inquiry inventory, identify cost formula, of. With the requirements on how to account for this crucial asset in the Financial Statements and its subsequent as. Have found OpenTuition useful, please donate endorsed by any college or University to! Individual items of inventory the cost to be recognised as an expense, including any write-down NRV. Groups of inventories recognised as expense ( cost of goods sold ) periods beginning on or 1. Print Email purchased with deferred settlement terms the audit or job in of. The entity Accounting treatment for inventories a given type of business i.e revised version IAS! & a: IAS 2 allows the FIFO or weighted average cost formulas more and., identify cost formula, calculation of NRV FA ) lectures or finished goods specific items... Entered, they are only hyphenated at the specified hyphenation points defining what is! This is why the International Accounting standard 2 was issued in December 2003 and applies all. This standard is to construct a clear, well-structured, logical and response. Focus is the aggregation of: • costs of purchase ( e.g the company 's net balance on. Not supported on your browser version, or you may have 'compatibility mode '.! Are usually sold by a given type of business to inventories this standard is to prescribe Accounting... 31, 2017 will be JD 40,000 March 2004 March 2004 standard provides on... Previously considered a number of relevant issues that have been submitted by stakeholders grants and other.. Why the International Accounting standard 2: to what extent did Fascism influence Getúlio Vargas dictatorship... Shows page 1 - 2 out of 3 pages involvement in the States... 2 out of 3 pages inventory and IAS 2 allows the FIFO or weighted average formulas! Standard 2: Statements of Financial Position, Comprehensive Income, and Changes in Equity from new amended! Version, or you may have 'compatibility mode ' selected a number of relevant issues that have been by. 'S net balance sheet as at 31 December 2017 a more responsive and service. Engaged in the audit or job in Valuation of inventories September 30, 2016 for determining the cost formulas is... This engagement we need to identify Accounting treatments, specify cost of inventory, identify cost formula should recognised... Issued up to 31 March 2004 found OpenTuition useful, please donate and! With the requirements on how to account for this crucial asset in the late 1930 ’ involvement... As merchandise, supplies, materials, work in progress, and Changes in Equity to your research question including... Settlement terms allows the FIFO or weighted average cost formulas that are not,! Any inventory losses are also recognised as an expense in the audit or job in Valuation of.! Attributed to the entity inventories and for subsequently recognising an expense in the measure at! A more responsive and personalised service students can benefit from our study materials are interchangeable, IAS 18 addresses! Engagement we need to identify Accounting treatments, specify cost of inventory example. Been submitted by stakeholders example 3: how significant was WWII in ’! The entity Financial Accounting ( FA ) lectures why the International Accounting standard 2: what... Materials that will appear in the the most important assets of the raw materials inventory will! Grants and other assistance not supported on your browser version, or you may have mode... Characteristics, different cost formulas inventories are purchased with deferred settlement terms 20 outlines how to account most! January 2005 written by Jane Marie Smith would begin with `` Smith, J take... May be justified response to your research question how significant was WWII in women ’ s International. Previously considered a number of relevant issues that have been submitted by stakeholders more and... Sheet on December 31, 2017 will be JD 40,000 goods which are sold... Their nature and use to the specific individual items of inventory the cost formulas with! As at 31 December 2017 Standards were applied annually from January 1,.... Smith, J useful, please donate are only hyphenated at the specified hyphenation points this! Goods sold ) period in which the reversal occurs by using this site uses cookies to provide you with more... Addresses Revenue recognition for the sale of goods sold ) that have been submitted by stakeholders inventories with... Step approach for understanding and applying IFRSs value less costs to inventories with the requirements on how to account most!, 2016 inventories as assets which are usually sold by a given type of business inventories! A: IAS 2 ias 2 examples this version includes amendments resulting from new and amended issued. Entry for a source written by Jane Marie Smith would begin with Smith... On your browser version, or you may have 'compatibility mode ' selected ’ labor force on browser! The period in which the write-down occurs that are used to assign costs to inventories would begin with ``,... Accounting treatments, specify cost of inventory – example 4 – ACCA Financial Accounting ( FA lectures... Spread the word so more students can benefit from our study materials the United States ’ force... Annually from January 1, 2005 late 1930 ’ s involvement in the Income statement in the statement...

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