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Bin · 2024年07月16日

一般什么商品的库存可以比历史价值高呢

  1. CFA I
  2. FRA

NO.PZ2018062004000137

问题如下：

Based on IFRS, in which condition, the inventory can be carried at a value above its historical cost?

选项：

A.

The inventory belongs to a dealer of forest products.

B.

The firm changed its inventory cost flow methods from LIFO to FIFO.

C.

The firm changed its inventory cost flow methods from FIFO to LIFO.

解释：

A is correct. Based on IFRS, the inventory can be carried at a value above its historical cost when the inventories belong to producers and dealers of agricultural and forest products. Inventory cost flow methods have nothing to do with the value change of inventories.

如题，何老师上课讲过大宗商品可以，那么在CFA中有哪些常见的大宗商品呢？以及除了大宗商品外还有什么商品的库存可比历史价值高呢？谢谢老师

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1 个答案

lynn_品职助教 · 2024年07月18日

嗨，努力学习的PZer你好：


1、能在期货市场交易的都是大宗，比如豆粕、菜粕等


2、大宗商品在通胀高的时候，价格会上涨。经济周期好也是会上涨的。


这道题A的意思是说如果这个存货是属于搞林业的厂商。


也就是说存货可能是树林的情况，这样存货的价值可以比历史成本要高（树越长越高，价值也会变大，因此和一般的存货是不一样的）


类似这种都会比历史价值高，比如养殖业咯。

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