During July 2023, Crown Limited suffered losses on their sales. Crown Limited had to reduce the prices on their items due to an unexpected launch of similar (but better) products by their competitor on the 30 June 2023. The CFO is of the view that because the sales were transacted after the year end, the associated loss should be recognized in the next accounting period in line with the matching principle. How should the decrease in inventory prices be accounted for in the financial statements for the year ended 30 June 2023