أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
(B) is the Correct Ans.
Inventories
b) Inventories are to be valued at lower cost
B) Inventories is the correct answer.
B is the ans for the Question .As per IAS-2
As per IAS-2, inventories shall be measured at lower of cost of NRV