问题如下：
4. The most accurate statement regarding Annan’s reasoning for requiring Kern to select a competitor that reports under IFRS for comparative purposes is that under US GAAP:
选项： fair values are used to value inventory.
the LIFO method is permitted to value inventory.
C.the specific identification method is permitted to value inventory.
解释：
For comparative purposes, the choice of a competitor that reports under IFRS is requested because LIFO is permitted under US GAAP.
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