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Following IFRS, the Lower-Of-Cost-Or-Market Rule Requires a Company to Report

Question 96

Multiple Choice

Following IFRS, the lower-of-cost-or-market rule requires a company to report inventories at the lower of:


A) historical cost or current sales price.
B) historical cost or net realizable value.
C) current replacement cost or historical cost.
D) FIFO cost or LIFO cost.

Correct Answer:

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