NO.PZ2018062004000230
问题如下：
Which of the following statement is most accurate about the inventory analyst adjustments under the accounting polices of IFRS and the US GAAP?
选项：
A. A company used FIFO must adjusted the report under the US GAAP.
B. The LIFO-reporting company wasn't be allowed use the FIFO method.
C. A company used LIFO must convert results to a comparable basic under IFRS.
解释：
C is correct.
The LIFO method is not allowed to be used under IFRS and the company should make adjustment under this situation.
如题。。。。。。。。。
