NO.PZ2018062004000137
问题如下：
Based on IFRS, in which condition, the inventory can be carried at a value above its historical cost?
选项：
A.
The inventory belongs to a dealer of forest products.
B.
The firm changed its inventory cost flow methods from LIFO to FIFO.
C.
The firm changed its inventory cost flow methods from FIFO to LIFO.
解释：
A is correct. Based on IFRS, the inventory can be carried at a value above its historical cost when the inventories belong to producers and dealers of agricultural and forest products. Inventory cost flow methods have nothing to do with the value change of inventories.
老师好，存货的两种计量方法之分不影响存货的账面价值么？是不影响是否减值吧？
相关知识点在基础班讲义258页。对于上述例外情况，inventory的账面价值体现的是NRV，所以当NRV超过historical cost的情况下，就会有carrying value大于historical cost。