NO.PZ2023081403000063
问题如下：
Q. Fernando’s Pasta purchased inventory and later wrote it down. The current net realizable value is higher than the value when written down. Fernando’s inventory balance will most likely be:选项：
A.higher if it complies with IFRS. B.higher if it complies with US GAAP. C.the same under US GAAP and IFRS.解释：
A is correct. IFRS requires the reversal of inventory write-downs if net realizable values increase; US GAAP does not permit the reversal of write-downs. Therefore, Fernando’s inventory balance would be higher under IFRS.
题目中好像没有提及cost，那min（cost，NRV）要怎么取值。如果cost较小，是不是在美国准则和国际准则下，NRV上升，也不会written up
