李同学2018-05-24 13:23:09
李同学Carrying inventory at a value above its historical cost would most likely be permitted if: the inventory was held by a producer of agricultural products. financial statements were prepared using US GAAP. the change resulted from a reversal of a previous write-down. 原版书后题，这题选A，但是整个题意我都没看懂....麻烦老师解答下谢谢
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Irene2018-05-24 18:55:41
Irene同学你好。
Carrying inventory at a value above its historical cost 。就是说存货的账面价值高于历史成本，也就是write-up。那么这个时候，只有美国准则下的特例，也就是大宗商品农产品，允许write-up。所以选A。
B不对，因为美国准则下的其他正常的存货，还是不允许write-up的。
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