问题
单项选择题
An analyst does research about the difference between International Financial Reporting Standards (IFRS) and U. S. Generally Accepted Accounting Principles (GAAP). In contrast to U. S. GAAP, which of the following is NOT permitted under IFRS（）
A. Amortization of goodwill.
B. Use of the revaluation model.
C. Using the last-in, first-out (LIFO) method.
答案
参考答案：C
解析：
在IFRS和U. S. GAAP下，商誉(goodwill)都不能进行摊销，每年都要做减值测试(impairment test)。IFRS允许revaluation model，而U. S. GAAP不允许。IFRS不允许使用后进先出法(LIFO)，而U. S. GAAP允许使用后进先出法。