Determining costs necessary to sell inventories is an important step to calculate net realizable value. Although IAS 2 Inventories has provided guidance for entities on inventories measurement, there is still confusion about which types of costs should be included. The Committee responses that both incremental costs and non-incremental costs are included as long as they are necessary to sell inventories based on entities’ judgement. This thesis uses mixed method to find out the percentage of respondents agreeing on the tentative agenda decision and their reasons. After analyzing comment letters, the author suggests the Committee should add definitions and examples or add a standard-setting project to clear the confusion and maintain the consistency of accounting outcomes.