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这一题没理解

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.

The depreciation expense for the first year computed under International Financial Reporting Standards (IFRS) compared with US GAAP, will most likely be:

选项：

A.$50,000 higher.

B.$50,000 lower.

C.the same.

解释：

Solution

A 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

嗨，爱思考的PZer你好：

这是官网practice的题目，当作知识点补充了解一下即可。不是重点。

这里说的是在IFRS下，公司要按照component method折旧。就是每个部件都按照其年限折旧。

($500,000/10 years) + ($500,000/5 years) = $150,000 per year for the first five years.

但是USGAAP下，他们是没有这个规定的，他们更喜欢最小化折旧费用以实现收益最大化，就是所有的部件都按照最长的10年折旧。

$1,000,000/10 years = $100,000 per year

题目问的是第一年折旧费用两种准则有什么差异。两者相减即可。

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这一题没理解

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