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花儿。 · 2024年08月21日

课件中只说减值都是计I/S，没展开说

  1. CFA I
  2. FRA

NO.PZ2016012102000113

问题如下：

Goodluck Company under IFRS wrote its inventory value down from cost of $10,000 to net realizable value of $8,000. Which of the following is least likely regarding the financial statement effect of this change.

选项：

A.

loss reported as other comprehensive income.

B.

a seperate line item.

C.

increase in cost of sales.

解释：

A is correct.

If inventory writedown, will increase in cost of sales and a seperate line item on the income statement,

考点：LIFO和FIFO

如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）.

课件没有展开说，可以详细说一下美国准则和国际准则分别怎么做吗



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于晴 · 2024年09月07日

你好 想问问这个app是啥呀

3 个答案

lynn_品职助教 · 2024年09月08日

嗨，从没放弃的小努力你好：


它这个APP是margin notes3，同学可以到品职的公众号里去看看，以前介绍过

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加油吧，让我们一起遇见更好的自己！

lynn_品职助教 · 2024年08月26日

嗨，爱思考的PZer你好：


我还是分开来讲吧，


首先，IFRS和US GAAP对减值回转的要求不一样，前者允许减值的回转（以回转到初始买入成本为限）而后者不允许减值回转


其次，两个准则都是通过COGS来提现减值，只是在销售成本中单独列示（a seperate line item），


增加当年的COGS（当年有减值）或是减少当年COGS（当年有减值转回）的

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加油吧，让我们一起遇见更好的自己！

lynn_品职助教 · 2024年08月26日

嗨，从没放弃的小努力你好：


哦，我这里写反了，一时没有发现，以讲义为准哦，讲义是按照教材来的。


在IFRS下，Inventory减值是增加COGS的，并且减值不允许回转。【 Any write-down reduces the value of the inventory, and the loss in value (expense) is generally reflected in the income statement in cost of goods sold.


在GAAP下，Inventory减值是计入expense的，回转时减少COGS。【The amount of any reversal of any write-down of inventory arising from an increase in net realisable value is recognised as a reduction in cost of sales (a reduction in the amount of inventories recognised as an expense).


记入expense，就是单独列示，和impairment expense一样

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

花儿。 · 2024年08月26日

亲，你是不是说反了。。。。

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