NO.PZ2024011002000071
问题如下：
In the notes to its financial statements, Gilbert Company discloses a €400,000 reversal of an earlier write-down of inventory values, which increases this inventory's carrying value to €2,000,000. It is most likely that:选项：
A.the reasons for this reversal are also disclosed. B.a gain of €400,000 appears on the income statement. C.the net realizable value of this inventory is €2,000,000.解释：
Required disclosures related to inventories under IFRS include the amount of any reversal of previous write-downs and the circumstances that led to the reversal. Under IFRS, the reversal of an inventory write-down is not recognized as a gain, but instead as a reduction in the cost of sales for the period. From only the information given, we cannot conclude that the net realizable value of the inventory is €2,000,000. This value may be the original cost of the inventory.c为什么不对
