NO.PZ2024011002000017
问题如下:
A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:选项:
A.lower. B.unchanged. C.higher.解释:
Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.老师,您好,这道题是这么理解吗:原先是将获得合同的成本全部当作费用支出,所以当期的费用比较大,因此net income就比较低;如果是将合同成本按照履约获得的收入资本化后进行多期摊销,这样net income就会比费用化的net income 大,因此盈利能力就提高。是这样吗?谢谢