60. A company which prepares its financial statements using IFRS wrote down its inventory
value by €20,000 in 2009. In 2010, prices increased and the same inventory was worth
€30,000 more than its value at the end of 2009. Which of the following statements is most
accurate? In 2010, the company’s cost of sales:
A. was unaffected.
B. decreased by €20,000.
C. decreased by €30,000.
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