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CFApipa · 2022年08月23日

请教老师，cost model和revaluation model下的carrying value是不是不一样？

  1. CFA I
  2. FRA

NO.PZ2017102901000059

问题如下：

The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less:

选项：

A.

carrying amount.

B.

carrying amount adjusted for impairment.

C.

historical cost net of accumulated depreciation.

解释：

A is correct.

The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation.

Cost model carrying value (w/o impairment) = Historical Cost - Accumulated depreciation

而Revaluation model carrying value = FMV

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1 个答案

王园圆_品职助教 · 2022年08月23日

嗨，从没放弃的小努力你好：


同学你好，是的，cost model和revaluation model下的carrying value在很多情况下（尤其是当资产的fair value上升的时候）很有可能是不一样的


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