NO.PZ2016012101000137
问题如下：
Carrying inventory at a value above its historical cost would most likely be permitted if:
选项：
A. the inventory was held by a producer of agricultural products.
B. financial statements were prepared using US GAAP.
C. the change resulted from a reversal of a previous write-down.
解释：
A is correct.
IFRS allow the inventories of producers and dealers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products to be carried at net realisable value even if above historical cost. (US GAAP treatment is similar.)
解析：对于一般的存货而言，其账面价值应该按照cost与可变现净值（NRV）孰低进行计量，所以账面价值不会超过其历史成本。但有一项除外，就是对于agricultural and mineral products，它们的账面价值是可以超过历史成本的，这个当结论记一下即可。
存货的减值&回转 和revaluation model，有关系么？ 有点分不清了，存货减值后回转不能超过历史成本，但revaluation model却可以调整asset超过历史价值，感觉很像，在财务记账应用上，这俩分别用在什么时候，起什么不同作用？