NO.PZ2016012102000200
问题如下：
Which of the following accounting treatment is most likely to be the same under both U.S. GAAP and the IFRS?
选项：
A.Reverse the inventory writedown.
B.Use the LIFO method.
C.Report the unrealized gain or loss from available-for-sale securities as equity.
解释：
C is correct.
Report the unrealized gain or loss from available-for-sale securities as equity under both U.S. and IFRS standards.
LIFO is not permitted under IFRS.
Reverse is not permitted under U.S. GAAP.
考点： IFRS VS USGAAP
A选项：USGAAP不允许存货减值转回，IFRS允许。
B选项：USGAAP允许用LIFO，IFRS不允许
C选项：准则处理一致。对于可供出售金融资产(AFS)的未实现损益， 无论是国际准则还是美国准则都确认为权益项目（其他综合收益OCI）。
这一题考的哪个知识点
