问一道题：NO.PZ201812100100000706 第6小题

NO.PZ201812100100000706 问题如下 Webster’s concern about BIG Instrial’s inventory suggests poor reporting quality, most likely resulting from a laof: A.completeness. B.clepresentation. C.unbiasemeasurement. C is correct.Webster is concernethinnovations have ma some of BIG Instrial’s inventory obsolete. This scenario suggests impairment charges for inventory munrstateanththe inventory balanes not refleunbiasemeasurement.解析高质量资产负债表的三个要求completeness, unbiasemeasurement, 和clepresentation。BIG公司的inventory存在过时问题，同时账面价值被高估，说明存货减值计的太少，存货的计量不符合unbiasemeasurement的要求。 对应视频哪一段？

老师这就真的是一级的知识了把？二级有再提到吗？

    请问Ｃ为什么正确？