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，BC肯定不能选因为是ifrs没有lifo，但是a什么意思
