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英俊 · 2024年11月06日

选项A的考点

  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）.

OCI一般用于记什么呢

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王园圆_品职助教 · 2024年11月06日

同学你好，请看以下以前年度的讲义截图黄色部分，就是OCI记录的项目了

其中4的部分关于FVOCI的部分是现在内容中也会讲到的，其他项目理论上不是一级的考点哦

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