(2 ) Under IAS 2, what adjustment needs to be made after an inventory write-down if the selling price.10 * ?subsequently increases (2) No adjustment is necessary. Once inventory is written down, it cannot be increased under IASB standards O It should be sold at the replacement cost The inventory write-down should be reversed to bring it in line with the new net realizable value o Recovery of inventory loss should be debited to reflect the increase in inventory value o