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Question 10 1 Point Becker Ltd. is planning to adopt IFRS and prepare its first IFRS financial statements at December 31, 2023. What is the date of Becker's opening statement of financial position? A Jan 1,2022 B December 31, 2022 Jan 1,2023 December 31, 2023 Question 11 1 Point Stengel plc is preparing its opening IFRS statement of financial position on January 1, 2022. Under its previous GAAP, Stengel used the LIFO inventory method. Under LIFO, its inventory is reported at 250,000; under FIFO, which Stengel will use upon adoption of IFRS, the inventory is valued at 265,000. Prepare the entry (if any) needed to record this adjustment at the date of issuance. A Dr. Inventory 15,000 Cr. Retained earnings 15,000 B Dr. Retained earnings 15,000 Cr. Inventory 15,000 Dr Retained earnings 15,000 Cr. Inventory 15,000 No entry needed