Which of the following is true regarding the application of lower-of-cost-or-market method under international accounting standards?

a. No lower-of-cost-or-market rule for inventory exists under international accounting standards.
b. Inventory is recorded at the lower-of-cost-or-market value (defined as replacement cost of the inventory).
c. Inventory is recorded at the lower-of-cost-or-market value defined as net-realizable value.
d. Inventory is recorded at the lower-of-cost-or-market value defined as net-realizable value, minus the normal profit margin.


C

Business

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