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TRACY · 2023年08月09日

此题答案解析表述是否有误？

  1. CFA I
  2. FRA

NO.PZ2017102901000061

问题如下：

Under the revaluation model for property, plant, and equipment and the fair model for investment property:

选项：

A.

fair value of the asset must be able to be measured reliably.

B.

net income is affected by all changes in the fair value of the asset.

C.

net income is never affected if the asset increases in value from its carrying amount.

解释：

A is correct.

Under both the revaluation model for property, plant, and equipment and the fair model for investment property, the asset’s fair value must be able to be measured reliably. Under the fair value model, net income is affected by all changes in the asset’s fair value. Under the revaluation model, any increase in an asset’s value to the extent that it reverses a previous revaluation decrease will be recognized on the income statement and increase net income.

under revaluation model，固定资产评估增值不是放在资产负债表的OCI科目吗？为啥说是放在income statement?是不是错了？

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3 个答案

王园圆_品职助教 · 2023年08月10日

同学你好，首先，revaluation model下公允价值超过初始购买价是肯定允许的，且此时是差额计入OCI的，具体应该题库里有几道题目会有相关例题展示。你也可以参考以下原版书截图的黄色部分的说明

而你记忆的“只有农产品，矿产等大宗商品”不属于固定资产章节的内容，而是inventory章节的内容，且不是对应的revaluation model，而是对应的类似fair value model的net realisable value,请看以下讲义截图。


关于你的问题“关于选项B的解释几乎就是抄选项的表述，under the fair value model，net income is affected by all changes in the asset's fair value ，这对选项B为啥错误没有解释啊”

这里其实解释已经说了，是fair value model下，资产公允价值的所有变动才都计入I/S表（但本题问的是revaluation model，和fair value model肯定是不一样的），所以解析的意思是B选项描述的对象就不是revaluation model， 所以B错。

TRACY · 2023年08月10日

这位老师，您好。谢谢您的解释，但是我更迷茫了，你说在revaluation model下，可以允许资产估值超过原始购买价格？我记得能这么做的只有农产品，矿产等大宗商品吧？ 请确认一下。还有一点，我昨天没有标述完全，关于选项B的解释几乎就是抄选项的表述，under the fair value model，net income is affected by all changes in the asset's fair value ，这对选项B为啥错误没有解释啊？你看看是不是这样？

王园圆_品职助教 · 2023年08月09日

同学你好，解析“Under the revaluation model, any increase in an asset’s value to the extent that it reverses a previous revaluation decrease will be recognized on the income statement and increase net income.”这里的意思是，如果资产之前出现过减值(譬如初始购买价值1000，减值到800），而此时资产公允价值又出现了升值，譬如升值到900，那900-800的这个部分的升值是计入I/S表的

这个表述是正确的哦

因为revaluation model下，只有资产公允价值超过了初始购买值（这里就是公允价值为1100了），那超过的部分1100-1000才会计入OCI

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