IAS 2 Requires Disclosure of the Following: I $\quad$ Details of Reversals of Prior Year Write-Downs
II

Multiple Choice

IAS 2 requires disclosure of the following: I $\quad$ Details of reversals of prior year write-downs
II $\quad$ Separate disclosure of the carrying amount of inventories carried at
$\quad$ cost and those carried at net realisable value
III $\quad$ The accounting policy adopted by the entity in relation to inventory valuation
IV $\quad$ The carrving amount of inventory by class

A) II and III only;
B) I, II and III only;
C) II, III and IV only;
D) I, II, III and IV.