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Churning · 2019年12月26日

问一道题：NO.PZ2017102901000062

  1. CFA I
  2. FRA

问题如下：

Under IFRS, what must be disclosed under the cost model of valuation for investment properties?

选项：

A.

Useful lives

B.

The method for determining fair value

C.

Reconciliation between beginning and ending carrying amounts of investment property

解释：

A is correct.

Under IFRS, when using the cost model for its investment properties, a company must disclose useful lives. The method for determining fair value, as well as reconciliation between beginning and ending carrying amounts of investment property, is a required disclosure when the fair value model is used.

FAIR VALUE在国际准则下的计量不是很重要吗 国际准则是记录fair value的 为什么不选B呢

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1 个答案

Olive_品职助教 · 2019年12月27日

嗨，从没放弃的小努力你好：


FV是很重要，需要披露的是FV的值，怎么确定的FV会计准则并不规定要披露。


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