请问老师C的意思是，用了LIFO就要写出LIFO Reserve对吗？

问题如下：

Which of the following statement is most accurate about the inventory analyst adjustments under the accounting polices of IFRS and the US GAAP?

选项：

A.

A company used FIFO must adjusted the report under the US GAAP.

B.

The LIFO-reporting company wasn't be allowed use the FIFO method.

C.

A company used LIFO must convert results to a comparable basic under IFRS.

解释：

C is correct.

The LIFO method is not allowed to be used under IFRS and the company should make adjustment under this situation.