CERTYNEX IFRS ACADEMY

Jouets Pimprenelle is preparing its year-end. Which of the following situations may make the cost of its inventories not recoverable?

An expected rise in the selling price of the toys next season.

Partial obsolescence of a range replaced by a new model.

A rise in the replacement cost of toys already in inventory.

A rise in the transport costs borne by the seller to deliver customers.

Toys damaged in a flood at the warehouse.