王10 · 2023年12月16日
NO.PZ2018062004000151
问题如下：
Assuming a periodic inventory system, company M follows U.S.GAAP and company N follows IFRS. Which of the following is unlikely to happen?
选项：
A.
Company N uses the LIFO method.
B.
Company M uses the FIFO method.
C.
Company N reversed a write-down of its inventory.
解释：
A is correct. The LIFO method is banned under IFRS.
IFRS禁止LIFO 哪里讲了
NO.PZ2018062004000151问题如下 Assuming a perioc inventory system, company M follows U.S.GAancompany N follows IFRS. Whiof the following is unlikely to happen?A.Company N uses the LIFO methoB.Company M uses the FIFO methoC.Company N reversea write-wn of its inventory.A is correct. The LIFO methois banneunr IFRS.如题，如果国际准则有规定，美国准则有规定吗？
NO.PZ2018062004000151问题如下Assuming a perioc inventory system, company M follows U.S.GAancompany N follows IFRS. Whiof the following is unlikely to happen? A.Company N uses the LIFO metho B.Company M uses the FIFO metho C.Company N reversea write-wn of its inventory. A is correct. The LIFO methois banneunr IFRS.如题
做完了inventory这一章的题目，总共82道题，发现没有一道问题是有问说“perpetuinventory system"， 请问永续的这个算法只是作为了解而已吗？ 在实际考试中也是可能会考到的吧？ 相同的，lifo reserve里计算r/e和ni考点的题也一道没有。
