开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Wheel · 2023年03月02日

如题

  1. CFA I
  2. FRA

NO.PZ2018062004000165

问题如下：

Company M follows IFRS and uses the revaluation model to record its long-lived assets. It cost $100,000 of the company to purchase an equipment in 2014, unexpectedly, in 2015 the equipment has a fair value of $102,000. Is it appropriate for company M to show a profit in its financial statement?

选项：

A.

It is inappropriate, the increased fair value should never be regarded as a profit.

B.

It is inappropriate, the revaluation should be recorded in equity.

C.

It is appropriate.

解释：

B is correct. The increased fair value can be regarded as profit based on IFRS, but only when the identical asset has been recognized in the income statement previously. In the given condition, the revaluation should be recorded in equity directly.

fair value 大于 carry value 放在OCI 属于equity B没问题，但A为什么不对

添加评论
1 个答案

王园圆_品职助教 · 2023年03月03日

嗨，爱思考的PZer你好：


同学你好，因为fair value在一定情况下有一部分是可以进入I/S表也就是属于profit的一部分的，A选项用never就是太绝对了

举个例子，如果该资产原始价值10万，第二年fair value变成8万——那第二年就会确认2万的损失（也就是负的profit）直接进I/S表

第三年fair value又变成11万，那其中2万的部分要确认为profit进I/S表，剩下的超过原始价值的1万进入OCI也就是直接进Equity

所以这个例子里就可以看到，其实有些时候fair value的变动是会进profit的


----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

  • 1

    回答

  • 0

    关注

  • 233

    浏览
相关问题

NO.PZ2018062004000165问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement?A.It is inappropriate, the increasefair value shoulnever regara profit.B.It is inappropriate, the revaluation shoulrecorin equity.C.It is appropriate.B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly.没看懂答案是什么意思

2023-05-10 15:41 1 · 回答

NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. 什么情况下revaluation的值不能超过账面值？

2022-12-06 15:20 1 · 回答

NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. 老师能否一下B

2022-11-22 14:22 4 · 回答

NO.PZ2018062004000165问题如下Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement?A.It is inappropriate, the increasefair value shoulnever regara profit.B.It is inappropriate, the revaluation shoulrecorin equity.C.It is appropriate.B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly.它说增加的FV可以被当作profit，但仅限于同样的资产已经出现在损益表里？没明白，可以下吗？这个应该放在OCI里，怎么能regarprofit

2022-04-12 11:15 1 · 回答