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A company that prepares its financial statements using IFRS wrote down its inventory value by €20,000 at the end of year 1. In year 2, prices increased and the same inventory at the end of the year was worth €30,000 more than its value at the end of the prior year. Which of the following statements is most accurate? In year 2, the company’s cost of sales:

A. was unaffected.

B. decreased by €30,000.

C. decreased by €20,000.

解析：选C。根据IFRS，以前的减记的恢复被限制在原始减记的金额（20000），并作为销售成本的减少进行报告。收回的金额被限制在最初的减记金额之内（不能高于原来的）。


Which ... regarding inventory valuation is most accurate?

A. IFRS defines market value as net realizable value less a normal profit margin.

B. Both IFRS and US GAAP allow the reversal of write-downs back to the original cost.

C. Both IFRS and US GAAP allow agricultural inventories to be valued at net realizable value.

解析：选C。两种准则都允许按可变现净值对农业存货进行估值。A项，IFRS将可变现净值定义为售价减去销售成本。B项，US GAAP 一般不允许逆转减记。

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