Which of the following should not be included in the inventory of a company using IFRS?

Which of the following should not be included in the inventory of
a company using IFRS?
a. Goods held on consignment from another company.
b. Goods shipped on consignment to another company.
c. Goods in transit from another company shipped FOB shipping point.
d. All of the above are included in inventory.
2. Which method of inventory costing is prohibited under IFRS?
a. Specific identification. c. FIFO.
b. LIFO. d. Average-cost.