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33.11 You have recently been appointed as assistant accountant of PQR Co. You have assisted in preparing a forecast set of financial statements for the company whose year end is 31 December 20X7. The forecast shows that the company is expected to make a loss during the year to 31 December 20X7.
The managing director is concerned that the companys shareholders would be unhappy to hear that the company had made a loss. He is determined to avoid making a loss if at all possible. He has made the following suggestions in order to remedy the situation.
1 Value inventory using the LIFO basis as prices are rising so this will reduce inventory costs in the statement of profit or loss.
2 Create a provision against future losses in case this happens again in the future. Stop amortising all capitalised development expenditure.
Which of these suggestions do you agree with?
A 1and2only
B 3only
C 2only
D None of the statements
答案：D
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