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一根法棍 · 2025年04月06日

LIFO是不是在IFRS下不允许

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.

直接用这个排除可以吗?是不是只有GAAP下才有LIFO

1 个答案

王园圆_品职助教 · 2025年04月06日

同学你好,是的,你这么想也是可以的哦

不过建议同学还是要知道A选项的考点是什么,请看以下讲义截图黄色部分,这里说的是有几类产品作为存货的时候是可以直接用NRV(类似fair value)来进行账面价值的计量的,所以账面价值可以随意波动,不是一定要小于初始成本cost的

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