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.
答案是不是有问题啊，，美国准则下avariable for sale 不是以fv入账计入oci部分的不包括equity的资产么，这个跟国际准则不一样啊