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苏·Xu · 2023年04月03日

存货

  1. CFA I
  2. FRA

NO.PZ2018062004000139

问题如下：

The inventory of company N was written down from $1,000,000 to $990,000 last month. However, the current net realizable value increased to $1,100,000 this month. Which of the following is true?

选项：

A.

The inventory will be reported at $990,000 if company N follows U.S.GAAP.

B.

The inventory will be reported at $1,000,000 if company N follows U.S.GAAP.

C.

The inventory will be reported at $1,100,000 if company N follows IFRS.

解释：

A is correct. Based on IFRS, the reversal of write-down is permitted, the inventory should be reported at the lower of cost and net relizable value, which is $1,000,000. However, according to U.S.GAAP, the reversal is not allowed.

美国准则不是不允许write down吗？

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1 个答案

lynn_品职助教 · 2023年04月03日

嗨，爱思考的PZer你好：


是不允许reversal哈，


在US GAAP下，存货减值是不能转回的


在IFRS下，存货虽然减值后可以转回，但是不能转回到历史成本之前，这道题目里面前面提到原来的成本是$1,000,000，而C说是report at $1,100,000，比历史成本还高所以不选C


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NO.PZ2018062004000139 问题如下 The inventory of company N wwritten wn from $1,000,000 to $990,000 last month. However, the current net realizable value increaseto $1,100,000 this month. Whiof the following is true? A.The inventory will reporte$990,000 if company N follows U.S.GAAP. B.The inventory will reporte$1,000,000 if company N follows U.S.GAAP. C.The inventory will reporte$1,100,000 if company N follows IFRS. A is correct. Baseon IFRS, the reversof write-wn is permitte the inventory shoulreportethe lower of cost annet relizable value, whiis $1,000,000. However, accorng to U.S.GAAP, the reversis not allowe 我理解C是错的，因为reverse最多是fair value，可以一下A和B嘛

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