AASB 102 Require That Inventories Be Reinstated to the Extent

Multiple Choice

AASB 102 require that inventories be reinstated to the extent that the new carrying amount does not:

A) exceed the net realisable value in the previous period.
B) exceed the lower of the original cost.
C) exceed the net realisable value in the current period.
D) exceed the lower of the original cost or the net realisable value in the current period.