有什么是需要披露的吗？

问题如下：

Under IFRS, which of the following statement is most likely correct about company need disclosure of inventory with LIFO:

选项：

A.

carrying values of raw materials

B.

work-in-process

C.

no need to disclosure

解释：

C is correct.

Under IFRS, LIFO is not permitted to disclousures.

考点：USGAAP与IFRS之间对于存货计价方式的差异

IFRS下，只允许FIFO

USGAAP下，FIFO和LIFO都可以。

所以，这题IFRS下，不允许按LIFO方式披露。