Question 14 (1 point) A company than manufacturers tosters and reports under IFRS typically maintains the following inventory account(s): Raw Materials and Work in Process only. Merchandise Inventory. Work in Process and Merchandise Inventory. Raw Materials, Work in Process, and Finished Goods. Question 15 (1 point) An investor that has subsidiaries is required to prepare consolidated financial statements under ASPE. does not have to prepare consolidated financial statements under IFRS. is required to prepare consolidated financial statements under IFRS. ignores the noncontrolling interest on the consolidated financial statements