张同学2020-10-13 22:18:35

Which TWO of the following statements about the valuation of inventory are correct, according to IAS 2 Inventories? A Inventory items are normally to be valued at the higher of cost and net realisable value. B The cost of goods manufactured by an entity will include materials and labour only. Overhead costs cannot be included. C Selling price less estimated profit margin may be used to arrive at cost if this gives a reasonable approximation to actual cost. D LIFO (last in, first out) cannot be used to value inventory. 老师，这道题的A选项好像没听到网课中讲，可以稍微解释下吗？