单选题
编号：2688760
1. In the notes to its financial statements, Gilbert Company discloses a €400,000 reversal of an earlier writedown of inventory values, which increases this inventory's carrying value to €2,000,000. It is most likely that:
- A.The reasons for this reversal are also disclosed.
- B.A gain of €400,000 appears on the income statement.
- C.The net realizable value of this inventory is €2,000,000.