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：
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.
请问为什么选项A不对？
