NO.PZ2023081403000061
问题如下：
Q. Carrying inventory at a value above its historical cost would most likely be permitted if:选项：
A.the inventory was held by a producer of agricultural products. B.financial statements were prepared using US GAAP. C.the change resulted from a reversal of a previous write-down.解释：
A is correct. IFRS allow the inventories of producers and dealers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products to be carried at net realizable value even if above historical cost. (US GAAP treatment is similar.)
解释下B为什么不对，similiar to US GAAP,B不就是吗
