Do U.S. GAAP and IFRS treat inventory write-downs the same way? Explain. completion...

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Accounting

Do U.S. GAAP and IFRS treat inventory write-downs the same way? Explain.
completion and sale, is not the same value under IFRS and U.S. GAAP.
increased. NRV, the estimated selling price less the estimated costs of completion and sale, is the same value under IFRS and U.S. GAAP.
increased. NRV, the estimated selling price less the estimated costs of completion and sale, is the same value under IFRS and U.S. GAAP.
completion and sale, is not the same value under IFRS and U.S. GAAP.
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