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31.6 Which of the following statements about inventory valuation for statement of financial position purposes are correct?
1 According to IAS 2 Inventories, average cost and FIFO (first in, first out) are both acceptable methods of arriving at the cost of inventories.
2 Inventories of finished goods may be valued at labour and materials cost only, without including overheads.
3 Inventories should be valued at the lowest of cost, net realisable value and replacement cost.
4 It may be acceptable for inventories to be valued at selling price less estimated profit margin.
A 1and 3
B 2 and 3.
C 1and 4
D 2 and 4
答案：C
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