Firms that prepare their financial statements according to International Financial Reporting Standards (IFRS) are least likely to:（） A: revalues balance sheet assets upward. B: use last-in, first-out inventory accounting. C: use proportionate consolidation for a joint venture.

Which of the following statements is NOT accurate? ____. A: A fundamental disequilibrium can result in a one-way speculative<br/>gamble. B: An ongoing disequilibrium in the foreign exchange market can be<br/>sterilized by keeping official reserve holdings steady. C: Fundamental disequilibrium calls for a persistent series of official<br/>interventions. D: The value of the foreign currency declines if a country revalues its<br/>own currency.