NO.PZ2023081403000074
问题如下：
Q. Carey Company reports under US GAAP, whereas Jonathan Company reports under IFRS. It is least likely that:选项：
A.Carey has reversed an inventory write-down. B.Jonathan has reversed an inventory write-down. C.Jonathan and Carey both use the FIFO inventory accounting method.解释：
A is correct. US GAAP does not permit inventory write-downs to be reversed.
针对C option: US GAAP 和 IFRS 关于FIFO&LIFO 使用要求的区别
