NO.PZ2018062004000073
问题如下:
Which of the following is correct when it comes to inventory under IFRS?
选项:
A.Inventories are reported at historical cost.
B.Inventories are reported at their current value.
C.Inventories are reported at the lower of NRV or historical cost
解释:
C is correct. Under IFRS, Inventories are reported at the lower of cost or NRV.
如何看出題目問的是初始計量還是後續計量呢?