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Captain America · 2022年09月11日

请问投资性房地产在IFRS下不能用revaluation modal？

  1. CFA I
  2. FRA

NO.PZ2019120301000217

问题如下：

Question

A company that prepares its financial statements according to IFRS owns several investment properties on which it earns rental income. It values the properties using the fair value model based on prevailing rental markets. After two years of increases the market softened in 2014 and values decreased. A summary of the properties’ valuations is as follows:


Which of the following best describes the impact of the revaluation on the 2014 financial statements?

选项：

A.€4.5 million charge to revaluation surplus and €2.0 million charge to net income

B.€6.5 million charge to revaluation surplus

C.€6.5 million charge to net income

解释：

Solution

C is correct. For investment properties, when using the fair value model of valuing assets (as opposed to the revaluation model, which is not allowed by IFRS for investment properties), all increases and decreases affect net income.

A is incorrect. Under the fair value model of valuing assets, all increases and decreases go through net income. Had it been a regular type of PP&E, the increases above cost would have gone to revaluation surplus and hence the reversal of those amounts would have been from revaluation surplus; decreases below original cost go to net income.

B is incorrect. Under the fair value model of valuing assets, all increases and decreases go through net income.

请问投资性房地产在IFRS下不能用revaluation modal吗？

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Kiko_品职助教 · 2022年09月12日

嗨，从没放弃的小努力你好：


不可以。这几个model注意区分一下。


国际准则：

  • 普通固定资产可以用cost model或revaluation model
  • cost model就是用历史成本入账，然后再按使用年限折旧，定期减值测试
  • revaluation model是账面价值体现fair value，fair value涨跌分情况记入OCI或者I/S。没有减值没有折旧（因为价格的贬损或者升值都体现在fair value里了）。
  • investment property（投资性房地产，可以理解为固定资产的特殊类型）可以用cost model或fair value model
  • cost model同上
  • fair value model也是账面价值体现fair value，但与revaluation model的区别在于所有fair value的涨跌都记入I/S。

美国准则：

  • 没有investment property这个概念。
  • 固定资产也不允许用revaluation model。




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NO.PZ2019120301000217 问题如下 QuestionA company thprepares its financistatements accorng to IFRS owns severinvestment properties on whiit earns rentincome. It values the properties using the fair value mol baseon prevailing rentmarkets. After two years of increases the market softenein 2014 anvalues crease A summary of the properties’ valuations is follows:Whiof the following best scribes the impaof the revaluation on the 2014 financistatements? A.€4.5 million charge to revaluation surplus an€2.0 million charge to net income B.€6.5 million charge to revaluation surplus C.€6.5 million charge to net income SolutionC is correct. For investment properties, when using the fair value mol of valuing assets (opposeto the revaluation mol, whiis not alloweIFRS for investment properties), all increases ancreases affenet income.A is incorrect. Unr the fair value mol of valuing assets, all increases ancreases go through net income. Hit been a regultype of PP E, the increases above cost woulhave gone to revaluation surplus anhenthe reversof those amounts woulhave been from revaluation surplus; creases below origincost go to net income.B is incorrect. Unr the fair value mol of valuing assets, all increases ancreases go through net income. 为什么B不对？

2022-09-11 14:32 1 · 回答