Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Company A adheres to US GAAP and Company B adheres to IFRS. Which of the following is most likely to be disclosed on the financial statements of both companies?
Option A:Any material income resulting from the liquidation of LIFO inventory
Option B:The amount of inventories recognized as an expense during the period
Option C:The circumstances that led to the reversal of a write down of inventories

Answer: B