单项选择题:
With respect to the measurement of inventory value, which of the following least likely requires financial statement disclosure under both IFRS and U. S. GAAP（）
A. Carry value of inventories reported at fair value less selling costs.
B. Carry value of inventories pledged as collateral.
C. Reversals of inventory write-downs during the period, including a discussion of the circumstance of reversal.
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答案：C
解析: 选项A和B是在U. S. GAAP和IFRS中都要求的存货披露，选项C只有在IFRS中要求，而在U. S. GAAP中则不允许回转(reversal)。