问题如下：
2. What is the most likely justification for Century Chocolate’s choice of inventory valuation method for its purchased finished goods?
选项：
A. It is the preferred method under IFRS.
B. It allocates the same per unit cost to both cost of sales and inventory.
C. Ending inventory reflects the cost of goods purchased most recently.
解释：
C is correct.
The carrying amount of inventories under FIFO will more closely reflect current replacement values because inventories are assumed to consist of the most recently purchased items. FIFO is an acceptable, but not preferred, method under IFRS. Weighted average cost, not FIFO, is the cost formula that allocates the same per unit cost to both cost of sales and inventory.
请问在IFRS下，最合适的是什么方法？
