李同学2019-01-15 11:17:32

An analyst found a reversal of $800,000 of a previous write-down of the inventories in a manufacturing company, resulting the inventory's carrying value increased to $4,000,000. Which of the following statement regarding with the inventory is most likely correct? A The company will provide explanations for this reversal in its footnotes. B The company will record a gain of $800,000 on the income statement. C The inventory has a net realizable value of $4,000,000. A IFRS required disclosures related to inventories, including the amount and explanations of any reversal of previous write-downs. The reversal will not be recorded as a gain but a reduction in COGS. $4,000,000 can be the net realizable value or the original cost of the inventory, since we are only allowed to write up to the extent of the inventory's historical cost. 请问：截图中B C选项的公式在哪里可以找到？小视频中B C 选项的推导没有太理解，可否能用公式解释一下？