NO.PZ2019120301000233
问题如下:
Question
A company whose objective is to maximize income spent $1,000,000 for a machine with two significant components, as indicated in the table. The machine is expected to have an overall useful life of 10 years, and the company uses the straight-line method of depreciation.
选项:
A.$50,000 higher.
B.$50,000 lower.
C.the same.
解释:
SolutionA is correct.
Under IFRS, the company must use the component method of depreciation expense:
($500,000/10 years) + ($500,000/5 years) = $150,000 per year for the first five years.
Under US GAAP, the company would not use component deprecation because they would prefer to minimize depreciation expense in order maximize income.
$1,000,000/10 years = $100,000 per year
Under IFRS, depreciation in the first year is $50,000 higher.
B is incorrect. It incorrectly ascribes the component method to US GAAP rather than IFRS.
C is incorrect. It assumes both use the same depreciation methods.
ifrs和usgaap对折旧也没有区别啊。没明白解释是什么意思