问题如下图：
选项：
A. 
B. 
C. 
解释：
我有点好奇，剩下的2在会计报表上怎么体现出来？
谢谢老师
NO.PZ2016012101000138 问题如下 Eric’s UseBook Store prepares its financistatements in accornwith IFRS. Inventory wpurchasefor £1 million anlater markewn to £550,000. One of the books, however, wlater scovereto a rare collectible item, anthe inventory is now worth estimate£3 million. The inventory is most likely reporteon the balansheet at: A.£550,000. B.£1,000,000. C.£3,000,000. is correct.Unr IFRS, the reversof write-wns is requireif net realisable value increases. The inventory will reporteon the balansheet £1,000,000. The inventory is reportethe lower of cost or net realisable value. Unr US GAAP, inventory is carriethe lower of cost or market value. After a write-wn, a new cost basis is termineanaitionrevisions monly rethe value further. The reversof write-wns is not permitte解析国际准则下，减值损失可以回转，但又不能超过Cost。现在存货价值3million，cost=1million，所以只能回转到1million。 这个为什么不能用revaluation来考虑呢？IFRS允许revaluation mol，增加的值计入OCI中，是可以超过原资产的价值呀？还是说revaluation只适用于long liveasset，不适用于inventory？
NO.PZ2016012101000138 问题如下 Eric’s UseBook Store prepares its financistatements in accornwith IFRS. Inventory wpurchasefor £1 million anlater markewn to £550,000. One of the books, however, wlater scovereto a rare collectible item, anthe inventory is now worth estimate£3 million. The inventory is most likely reporteon the balansheet at: A.£550,000. B.£1,000,000. C.£3,000,000. is correct.Unr IFRS, the reversof write-wns is requireif net realisable value increases. The inventory will reporteon the balansheet £1,000,000. The inventory is reportethe lower of cost or net realisable value. Unr US GAAP, inventory is carriethe lower of cost or market value. After a write-wn, a new cost basis is termineanaitionrevisions monly rethe value further. The reversof write-wns is not permitte解析国际准则下，减值损失可以回转，但又不能超过Cost。现在存货价值3million，cost=1million，所以只能回转到1million。 rt
NO.PZ2016012101000138 问题如下 Eric’s UseBook Store prepares its financistatements in accornwith IFRS. Inventory wpurchasefor £1 million anlater markewn to £550,000. One of the books, however, wlater scovereto a rare collectible item, anthe inventory is now worth estimate£3 million. The inventory is most likely reporteon the balansheet at: A.£550,000. B.£1,000,000. C.£3,000,000. is correct.Unr IFRS, the reversof write-wns is requireif net realisable value increases. The inventory will reporteon the balansheet £1,000,000. The inventory is reportethe lower of cost or net realisable value. Unr US GAAP, inventory is carriethe lower of cost or market value. After a write-wn, a new cost basis is termineanaitionrevisions monly rethe value further. The reversof write-wns is not permitte解析国际准则下，减值损失可以回转，但又不能超过Cost。现在存货价值3million，cost=1million，所以只能回转到1million。 这样的价格也市场认可的啊
NO.PZ2016012101000138问题如下Eric’s UseBook Store prepares its financistatements in accornwith IFRS. Inventory wpurchasefor £1 million anlater markewn to £550,000. One of the books, however, wlater scovereto a rare collectible item, anthe inventory is now worth estimate£3 million. The inventory is most likely reporteon the balansheet at: A.£550,000. B.£1,000,000. C.£3,000,000. is correct.Unr IFRS, the reversof write-wns is requireif net realisable value increases. The inventory will reporteon the balansheet £1,000,000. The inventory is reportethe lower of cost or net realisable value. Unr US GAAP, inventory is carriethe lower of cost or market value. After a write-wn, a new cost basis is termineanaitionrevisions monly rethe value further. The reversof write-wns is not permitte解析国际准则下，减值损失可以回转，但又不能超过Cost。现在存货价值3million，cost=1million，所以只能回转到1million。关于reserve
回转最多回到之前的价格，也就1million 可是之前价格下降到5500000，那么，难道不用先弥补这部分的下跌，剩下的才记到资产负债表里吗？ 老师不是说，要先弥补之前的？
