题目内容
（请给出正确答案）
In a review of its provisions for the year ended 31 March 2015, Cumla’s assistant accounta
(i) Making a provision for a constructive obligation of $400,000; this being the sales value of goods expected to be returned by retail customers after the year end under the company’s advertised 30-day returns policy
(ii) Based on past experience, a $200,000 provision for unforeseen liabilities arising after the year end
(iii) The partial reversal (as a credit to the statement of profit or loss) of the accumulated depreciation provision on an item of plant because the estimate of its remaining useful life has been increased by three years
(iv) Providing $1 million for deferred tax at 25% relating to a $4 million revaluation of property during March 2015 even though Cumla has no intention of selling the property in the near future
Which of the above suggested treatments of provisions is/are permitted by IFRS？
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iv)
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![[图] Sweet Treats Bakery has done a detailed revie.](http://static.jiandati.com/8bd9058-chaoxing2016-901264.png)
Sweet Treats Bakery has done a detailed review of its products, costs and processes and has identified the following information: Which of the above statements will improve the throughput accounting ratio？
