A company which prepares its financial statements using IFRS wrote down its inventory value by €20,000 in 2009. In 2010, prices increased and the same inventory was worth €30,000 more than its value at the end of 2009. Which of the following statements is most accurate? In 2010, the company's cost of sales:

A.Was unaffected.

B.Decreased by €20,000

C.Decreased by €30,000