Find which is not a required disclosure for inventories

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Problem 1: Which of the following is not a required disclosure for inventories in the financial statements?

a. The circumstances that lead to the write-downs of inventories

b. The amount of inventory write-downs during the period

c. The carrying amount of inventories per major classification

d. The carrying amount of inventories pledged as collateral security

Reference no: EM132842180

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