Evaluating the Effectiveness of IAS 2 in the Pharmaceutical Supply Chain

This article aims to evaluate the effectiveness of International Accounting Standard 2 (IAS 2) in the context of the pharmaceutical supply chain. It investigates the impact of IAS 2 on inventory management, compliance with international standards, financial performance, and inventory optimization in pharmaceutical enterprises. The study utilizes a combination of qualitative and quantitative research methods, including data analysis of financial statements, interviews with key industry stakeholders, and a comparative analysis of pre- and post-implementation scenarios. The findings highlight the benefits and challenges associated with implementing IAS 2 in the pharmaceutical supply chain and provide insights for enhancing inventory accounting practices.