NO.PZ2018062004000073
问题如下:
Which of the following is correct when it comes to inventory under IFRS?
选项:
A. Inventories are reported at historical cost.
B. Inventories are reported at their current value.
C. Inventories are reported at the lower of NRV or historical cost
解释:
C is correct. Under IFRS, Inventories are reported at the lower of cost or NRV.
为什么不选A呢,以历史价值入账,不懂,谢谢老师讲解