NO.PZ2019120301000170
问题如下：
Question A company that prepares its financial statements using IFRS wrote down its inventory value by €20,000 at the end of year 1. In year 2, prices increased and the same inventory at the end of the year was worth €30,000 more than its value at the end of the prior year. Which of the following statements is most accurate? In year 2, the company’s cost of sales:
选项：
A.was unaffected.
B.decreased by €30,000.
C.decreased by €20,000.
解释：
SolutionC is correct. Under IFRS, the recovery of a previous write-down is limited to the amount of the original write-down (€20,000) and is reported as a decrease in the cost of sales.
A is incorrect. The adjustment goes to cost of sales and is limited to the amount of the original write-down.
B is incorrect. The recovery is limited to the amount of the original write-down
存货减值与否影响inv和cogs吗
