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6.5 Which of the following statements about the valuation of inventory are correct, according to IAS 2 Inventories?
1 Inventory items are normally to be valued at the higher of cost and net realisable value.
2 The cost of goods manufactured by an entity will include materials and labour only. Overhead costs cannot be included.
3 LIFO (last in, first out) cannot be used to value inventory.
4 Selling price less estimated profit margin may be used to arrive at cost if this gives a reasonable approximation to actual cost.
A 1,3and4only.
B 1 and 2 only
C 3 and 4 only
D None of the statements are correct
答案：C
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