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aileen20180623 · 2018年11月10日

问一道题:NO.PZ2018062018000059 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


可否讲解cost model 和revaluation model 在sale区别?解释的后半段我没懂就是under the cost model......

1 个答案

品职辅导员_小明 · 2018年11月11日

先说一下会计准则的要求,IFRS允许使用cost model或者revaluation model,而US GAAP只允许使用cost model。

Revaluation model就是把资产在账面上记录的金额根据其公允价值进行调整,当然,既可以是往上调,也可以往下调,那就有可能产生损失(loss)也可能产生收益(profit)。但是这种损失和收益是否要记录到利润表里,是需要进行一定的判断的。

企业以历史成本(historical cost)为基准来计算一个资产在未来的价值的变化,不管是折旧、摊销还是减值,它们本质上都是这个资产历史成本的一部分发生了流失。这样,我们就能理解这句话:折旧、摊销和减值都是针对cost model的资产计量。

under the cost model...... 后面这句话其实就是在说PPE减去累计折旧剩下的净值

aileen20180623 · 2018年11月11日

那么b说的是否是cost model? c说的是哪个模型?

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