IFRS

Under IFRS, which of the following methods is not
allowed to measure cost of inventories?

(1)The FIFO(first-in, first-out) method
(2)The LIFO (last-in, last-out) method
(3)The specific identification method
(4)The weighted-average method
(5)All of thr above

A. (2)後入先出法


IFRSなんて題にしてみたけど、
たぶん、これみんなできると思うな。


(3)は個別法
(4)は加重平均法