存货减值

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：

loss reported as other comprehensive income.

a seperate line item.

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）.

想问下IFRS下存货减值在I/S里的COGS是怎么单独列示的？US GAAP也是单独列示么？

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王园圆_品职助教 · 2025年01月12日

同学你好，这里原版书和讲义是没有提及的，这个题目本身也是比较早期的题目，知识点也比较偏，现在是不会考这个点的。同学只要知道存货减值会直接增加当期COGS的值，无论IFRS还是US GAAP都是一样的，就可以了

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