未分类题

A company which prepares its financial statements using IFRS wrote down its inventory value by €20,000 in 2009.In 2010, prices increased and the same inventory was worth €30,000 more than its value at the end of 2009.Which of the following statements is most accurate? In 2010, the company’s cost of sales:
A.was unaffecteD.
B.decreased by €20,000.
C.decreased by €30,000.

A.In
B.Which
C.was
D.
B.decreased
E.
C.decreased

【参考答案】

Ans:B.
Under IFRS, inventory is reported on the balance ......

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