32. IFRS and GAAP are similar for all of the following inventory accounting standards except IFRS a do not allow the inclusion of overhead in inventory b. have provisions for use of the LIFO cost flow assumption c. exclude the weighted average approach to inventory valuation d. require the same cost flow assumption for all inventories that are similar in nature and use

32. IFRS and GAAP are similar for all of the following inventory accounting standards except IFRS a. do not allow the inclusion of overhead in inventory b. have provisions for use of the LIFO cost flow assumption c. exclude the weighted average approach to inventory valuation d. require the same cost flow assumption for all inventories that are similar in nature and use