NO.PZ2023020602000114
问题如下：
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:
选项：
A.decreased by €30,000.
B.decreased by €20,000.
C.was unaffected.
解释：
Under IFRS, the recovery of a previous write-down is limited to the amount of the original write-down (€20,000) and is reported as a decrease in the cost of sales.老师帮忙翻译一下题目
