问题如下:
Which of the following accounting treatment is most likely to be the same under both U.S. GAAP and the IFRS?
选项:
A.Reverse the inventory writedown.
B.Use the LIFO method.
C.Report the unrealized gain or loss from available-for-sale securities as equity.
解释:
C is correct.
Report the unrealized gain or loss from available-for-sale securities as equity under both U.S. and IFRS standards.
LIFO is not permitted under IFRS.
Reverse is not permitted under U.S. GAAP.
A是哪里讲到的呢