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.
题目中仅仅提到 the inventory is now worth an estimated GBP3 million，但是这个价值3M是不是有点草率，根据财务记账的谨慎性原则，怎么就要价值回转了呢？
另外，为什么回转就要计成初始价格1M呢？
整体逻辑还是不太理解
