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Lance · 2023年05月23日

国际准则允许存货价值高于历史价格吗？ 如果是农产品或矿产呢？

  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.

请问老师，如题。

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2 个答案

王园圆_品职助教 · 2023年05月23日

同学你好，是的，如果是农产品，那C就是正确的

王园圆_品职助教 · 2023年05月23日

同学你好，存货无论IFRS还是US GAAP,都不允许普通的存货类别账面余额超过初始购买价格

至于农产品矿产品，则不受上述限制，请看以下原版书截图——这里的意思主要就是可以类似fair value model进行处理

Lance · 2023年05月23日

万一题目里面是矿产货农产品，c对吗？

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