NO.PZ2023081403000062
问题如下：
Q. Eric’s Used Book Store prepares its financial statements in accordance with IFRS. Inventory was purchased for GBP1 million and later marked down to GBP550,000. One of the books, however, was later discovered to be a rare collectible item, and the inventory is now worth an estimated GBP3 million. The inventory is most likely reported on the balance sheet at:选项：
A.GBP550,000. B.GBP1,000,000. C.GBP3,000,000.解释：
B is correct. Under IFRS, the reversal of write-downs is required if net realizable value increases. The inventory will be reported on the balance sheet at GBP1,000,000. The inventory is reported at the lower of cost or net realizable value.
请问“Under IFRS, the reversal of write-downs is required if net realizable value increases.”这句话怎么理解呢？