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

Sofia nice · 2024年03月16日

利润相比不应该是LOWER吗，因为以前都费用化了，而新准则要资本化

  1. CFA I
  2. FRA

NO.PZ2023081403000020

问题如下：

Q. A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:

选项：

A.lower. B.unchanged. C.higher.

解释：

C is correct. Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.

不应该是LOWER吗，因为以前都费用化了，而新准则要资本化

添加评论
1 个答案
已采纳答案

王园圆_品职助教 · 2024年03月16日

同学你好，假设按照之前的准则，费用是100，费用化下这100会使NI下降100

而现在资本化了，费用的100可以资本化90，那当期只剩100-90=10会使NI下降

你看两种情况下，肯定是资本化后会使NI变高而不是变低哦

  • 1

    回答

  • 0

    关注

  • 276

    浏览
相关问题

NO.PZ2023081403000020问题如下Q. A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear:A.lower.B.unchangeC.higher.C is correct. Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr.请问这个题目考查哪个知识点？

2024-06-23 18:58 1 · 回答

NO.PZ2023081403000020问题如下Q. A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear:A.lower.B.unchangeC.higher.C is correct. Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr.这个知识点是网课里哪提到的呢？怎么一点印象都没有

2024-06-10 12:56 1 · 回答

NO.PZ2023081403000020问题如下 Q. A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear:A.lower.B.unchangeC.higher.C is correct. Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr.能一下在考什么，以及答案是什么意思吗，谁比谁高？

2024-02-29 12:56 1 · 回答

NO.PZ2023081403000020 问题如下 Q. A company previously expensethe incrementcosts of obtaining a contract. All else being equal, apting the M2014 IASB anFASB convergeaccounting stanr on revenue recognition makes the company’s profitability initially appear: A.lower. B.unchange C.higher. C is correct. Unr the convergeaccounting stanr, the incrementcosts of obtaining a contraancertain costs incurreto fulfill a contramust capitalize If a company expensethese incrementcosts in the years prior to apting the convergestanr, all else being equal, its profitability will appehigher unr the convergestanr. 什么叫获取合同的费用

2024-02-21 20:46 1 · 回答