问题如下：
Company M follows IFRS, it spent $22 million in purchasing inventory last year, due to natural disaster, the inventory was written down to $19 million. At the end of last year, it turned out that some equipments can still be put into use, so the inventory worths $25 million actually. Company M should report the inventory at:
选项：
A. $25 million
B. $22 million
C. $19 million
解释：
B is correct. Based on IFRS, the reversal of write-down is permitted, but the reported value cannot be above historical costs. However, according to U.S.GAAP, the reversal is not allowed.
虽然记住这个结论了，但还是想问下转回不能超过原来的value是指什么？是说Inv只能转回到原来的大小？那比如这道题25-22=3多出来的部分B/S左边计在哪里？我知道B/S右边记gain在OIC，loss要计在I/S里。