Under International Financial Reporting Standards (IFRS), separate reporting of reversals of inventory write-downs in the period of sale are required.

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Under IFRS, when the value of inventory is written down, the write-down is recognized as an expense in the income statement in the period it occurs. If the value of the inventory increases subsequently and the increase can be linked to a specific event, such as a sale, then the increase in value must be recognized as a reversal of the write-down in the income statement in the period of sale. This is required to ensure that the income statement accurately reflects the financial performance of the company and doesn't overstate the expense of inventory write-downs.

Under International Financial Reporting Standards (IFRS), Separate Reporting of Reversals