NO.PZ2016012101000139
问题如下：
Fernando’s Pasta purchased inventory and later wrote it down. The current net realisable value is higher than the value when written down. Fernando’s inventory balance will most likely be:
选项：
A.
higher if it complies with IFRS.
B.
higher if it complies with US GAAP.
C.
the same under US GAAP and IFRS.
解释：
A is correct.
IFRS require the reversal of inventory write-downs if net realisable values increase; US GAAP do not permit the reversal of write-downs.
解析：IFRS允许存货减值回转，最多只能回转到减值前，US GAAP不允许减值回转，所以US GAAP下的存货账面价值还是减值后的金额，IFRS可以回转，存货账面价值更高。
老师，The current net realisable value is higher than the value when
written down.
这句话是不是可以看出回转了，因为高于nrv 但是又没有超过之前的cost
