问答题 In accordance with IAS 2 Inventories, what is the definition of net realisable value? ______

A、 Purchase cost plus costs of conversion and storage costs
B、 Purchase cost plus costs of conversion and selling costs
C、 Selling price less costs of completion and selling costs
D、 Selling price plus costs of completion and selling costs

【正确答案】 C

【答案解析】[考点] Recording transactions and events-Inventory-Subsequent measurement-The lower of cost and NRV [难易度] 易 NRV=Selling price-Cost to completion-Cost to sell