NO.PZ2016012101000137
问题如下：
Carrying inventory at a value above its historical cost would most likely be permitted if:
选项：
A.the inventory was held by a producer of agricultural products.
B.financial statements were prepared using US GAAP.
C.the change resulted from a reversal of a previous write-down.
解释：
A is correct.
IFRS allow the inventories of producers and dealers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products to be carried at net realisable value even if above historical cost. (US GAAP treatment is similar.)
解析：对于一般的存货而言，其账面价值应该按照cost与可变现净值（NRV）孰低进行计量，所以账面价值不会超过其历史成本。但有一项除外，就是对于agricultural and mineral products，它们的账面价值是可以超过历史成本的，这个当结论记一下即可。
想问下国际准则最多可以转回到等于原来的账面价值，如果有gain是要计在OCI里子里，但是B/S不就不平衡了？
