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FrankSun · 2020年01月07日

问一道题:NO.PZ2016012102000200

问题如下:

Which of the following accounting treatment is most likely to be the same under both U.S. GAAP and the IFRS?

选项:

A.

Reverse the inventory writedown.

B.

Use the LIFO method.

C.

Report the unrealized gain or loss from available-for-sale securities as equity.

解释:

C is correct.

Report the unrealized gain or loss from available-for-sale securities as equity under both U.S. and IFRS standards.

LIFO is not permitted under IFRS.

Reverse is not permitted under U.S. GAAP.

A是哪里讲到的呢

1 个答案

Olive_品职助教 · 2020年01月07日

嗨,努力学习的PZer你好:


A选项是指存货跌价的回转,相关知识点在Inventory Adjustments一节,基础班讲义第256页。


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