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苏·Xu · 2023年04月03日

存貨

NO.PZ2018062004000073

问题如下:

Which of the following is correct when it comes to inventory under IFRS?

选项:

A.

Inventories are reported at historical cost.

B.

 Inventories are reported at their current value.

C.

 Inventories are reported at the lower of NRV or historical cost

解释:

C is correct. Under IFRS, Inventories are reported at the lower of cost or NRV.

如何看出題目問的是初始計量還是後續計量呢?

1 个答案

lynn_品职助教 · 2023年04月03日

嗨,爱思考的PZer你好:


A、B选项是初始计量,C是后续,


可以找module5 inventories的初始计量和期间计量,强化串讲讲义的38-43看一遍。

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