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_____ Under APB Opinion No. 28

Question 31

Multiple Choice

_____ Under APB Opinion No. 28,


A) Temporary declines in inventory market prices need not be recognized at interim reporting dates.
B) Temporary declines in inventory market prices are to be recognized at interim reporting dates.
C) Temporary and nontemporary declines in inventory market prices are to be recognized at interim reporting dates.
D) If inventory losses from nontemporary market declines are recognized at an interim date, any subsequent recoveries cannot be recognized.
E) None of the above.

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