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.
C 对于trading securities的未实现损益unrealized gain or loss 不是应该计入equity的OCI部分吗？
