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S_666 · 2025年05月08日

restructuring cost在IFRS下是否还会算到operating上?

NO.PZ2023020602000031

问题如下:

The following information for the current year is available for a company that prepares its financial statements in accordance with US GAAP.


The company's operating profit (in thousands) is closest to:

选项:

A.$2,050.00 B.$2,300.00 C.$1,850.00

解释:

解析

USGAAP下是单独列示,进CO的pre tax income,但是是在哪里提到进CO operating profit了?

看讲义IFRS下也是要单独列示,是nonrecurring,那就是在DO部分单独列示吧,operating前还是后?

1 个答案

王园圆_品职助教 · 2025年05月08日

同学你好,老师上课讲过的唯一一个关于discontinued operation的例子,只有“公司把一个机器或者部门已经卖出去了但是还没有交付给对方的这个期间,这个部门或机器依然运转的情况下产生的扣税后的净收益”——也就是说只有这一种情况的收入才是计入discontinued operation的

而常规的重组费用restructuring charge,买卖机器设备的gain.loss等都是依然属于continued operation的项目

在CFA一级这里,operating profit物理位置的下面能够列示的除了NI之后单独列示的discontinued operation以外,应该只有interest expense/income和income tax expense这两项,而其他的所有归属于continued operation的项目应该都属于operating profit物理位置的上面应该考量的范围

同学按照这个逻辑思考题目,应该就会简单很多了

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