Thanks for your answer. But it’s not exactly my problem.

I have a client considering a transition to IFRS (from a continental national GAAP).

Unfortunately, he noticed that IAS 2.21 states: Techniques for the measurement of the cost of inventories, such as the standard cost method or the retail method, may be used for convenience if the results approximate cost.

Since he currently uses standard costs, he wants to interpret this in a way that will allow him to use standard costs in his IFRS report.

What I was looking for was a realistic example of the adjustments that would have to be made (every period) to make this method IFRS complaint (and, hopefully, get him to change his mind).

If I could find such an example on the internet, it would simply make my life a bit easier.