NO.PZ2018062018000043
问题如下：
Inventory-related disclosures under US GAAP are similar to IFRS except:
选项：
A.The amount of inventories recognized as an expense during the period.
B.The amount of any reversal of any write-down that is recognized as a reduction in cost of sales in the period.
C.The amount of any write-down of inventories recognized as an expense in the period.
解释：
B is correct. A and C are both required to be disclosed under US GAAP and IFRS. B is not relevant because the reversal of prior-year inventory write-downs is not allowed under US GAAP.
此题考核哪个知识点？
