LINE Corp | CIK:0001611820 | 3

  • Filed: 3/30/2018
  • Entity registrant name: LINE Corp (CIK: 0001611820)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1611820/000119312518102738/0001193125-18-102738-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1611820/000119312518102738/ln-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001611820
  • Open this page in separate window: Click

    • ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories

    (9)

    Inventories

    Inventories, consisting of merchandise for resale, are stated at the lower of cost and net realizable value. Cost is determined on a first-in, first-out (“FIFO”) basis. Net realizable value is determined based on the estimated selling price, less costs to sell.