单选题
编号：2688983
1. Which of the following inventory disclosures would least likely be found in the footnotes of a firm following IFRS?
- A.The amount of loss reversals,from previously written-down inventory,recognized during the period.
- B.The carrying value of inventories that collateralize a short-term loan.
- C.The separate carrying values of raw materials,work-in-process,and finished goods computed under the LIFO cost flow method.