问一道题：NO.PZ2016012101000165 [ CFA I ]

NO.PZ2016012101000165 问题如下 MARU S. C.V., a Mexiccorporation thfollows IFRS, helecteto use the revaluation mol for its property, plant, anequipment. One of MARU’s machines wpurchasefor 2,500,000 Mexicpesos (MXN) the beginning of the fiscyeen31 Mar2010. of 31 Mar2010, the machine ha fair value of MXN 3,000,000. ShoulMARU show a profit for the revaluation of the machine? A.Yes. B.No, because this revaluation is recorrectly in equity. C.No, because value increases resulting from revaluation cnever recognizea profit. B is correct.In this case, the value increase brought about the revaluation shoulrecorrectly in equity. The reason is thunr IFRS, increase in value brought about a revaluation conly recognizea profit to the extent thit reverses a revaluation crease of the same asset previously recognizein the income statement.解析考点是revaluation mol2010会计年度的期初采购了一个机器，成本为2,500,000。2010会计年度的期末，机器的公允价值为3,000,000，经过一年的折旧，期末机器的账面价值一定小于其公允价值，因此revaluation会带来一个收益。题目问这个收益是否要确认在损益表中（show a profit）。Revaluation带来的收益如何确认要区分是先升后降还是先降后升哪种情形。本题是公允价值直接上升（不是先有损失，然后才上升），因此产生的收益要确认在OCI中，B正确。A错误。revaluation mol并不是“never”确认profit的。如果FV先下降，那么下降的部分要在损益表中确认损失，如果FV之后又上升了，那么上升部分首先要冲减之前在损益表中确认的损失，要在损益表中确认profit。C错误。 A为什么不对

NO.PZ2016012101000165问题如下 MARU S. C.V., a Mexiccorporation thfollows IFRS, helecteto use the revaluation mol for its property, plant, anequipment. One of MARU’s machines wpurchasefor 2,500,000 Mexicpesos (MXN) the beginning of the fiscyeen31 Mar2010. of 31 Mar2010, the machine ha fair value of MXN 3,000,000. ShoulMARU show a profit for the revaluation of the machine?A.Yes.B.No, because this revaluation is recorrectly in equity.C.No, because value increases resulting from revaluation cnever recognizea profit. B is correct.In this case, the value increase brought about the revaluation shoulrecorrectly in equity. The reason is thunr IFRS, increase in value brought about a revaluation conly recognizea profit to the extent thit reverses a revaluation crease of the same asset previously recognizein the income statement.解析考点是revaluation mol2010会计年度的期初采购了一个机器，成本为2,500,000。2010会计年度的期末，机器的公允价值为3,000,000，经过一年的折旧，期末机器的账面价值一定小于其公允价值，因此revaluation会带来一个收益。题目问这个收益是否要确认在损益表中（show a profit）。Revaluation带来的收益如何确认要区分是先升后降还是先降后升哪种情形。本题是公允价值直接上升（不是先有损失，然后才上升），因此产生的收益要确认在OCI中，B正确。A错误。revaluation mol并不是“never”确认profit的。如果FV先下降，那么下降的部分要在损益表中确认损失，如果FV之后又上升了，那么上升部分首先要冲减之前在损益表中确认的损失，要在损益表中确认profit。C错误。 如题。。。。。。。。

NO.PZ2016012101000165 问题如下 MARU S. C.V., a Mexiccorporation thfollows IFRS, helecteto use the revaluation mol for its property, plant, anequipment. One of MARU’s machines wpurchasefor 2,500,000 Mexicpesos (MXN) the beginning of the fiscyeen31 Mar2010. of 31 Mar2010, the machine ha fair value of MXN 3,000,000. ShoulMARU show a profit for the revaluation of the machine? A.Yes. B.No, because this revaluation is recorrectly in equity. C.No, because value increases resulting from revaluation cnever recognizea profit. B is correct.In this case, the value increase brought about the revaluation shoulrecorrectly in equity. The reason is thunr IFRS, increase in value brought about a revaluation conly recognizea profit to the extent thit reverses a revaluation crease of the same asset previously recognizein the income statement.解析考点是revaluation mol2010会计年度的期初采购了一个机器，成本为2,500,000。2010会计年度的期末，机器的公允价值为3,000,000，经过一年的折旧，期末机器的账面价值一定小于其公允价值，因此revaluation会带来一个收益。题目问这个收益是否要确认在损益表中（show a profit）。Revaluation带来的收益如何确认要区分是先升后降还是先降后升哪种情形。本题是公允价值直接上升（不是先有损失，然后才上升），因此产生的收益要确认在OCI中，B正确。A错误。revaluation mol并不是“never”确认profit的。如果FV先下降，那么下降的部分要在损益表中确认损失，如果FV之后又上升了，那么上升部分首先要冲减之前在损益表中确认的损失，要在损益表中确认profit。C错误。 假如情况是2010。5.1采购了成本为2,500,000的设备。2010.10.31机器的公允价值为3,000,000。请问每个月咋做账啊。。。折旧不是每个月都要计提么，公允价值呢。。。有点乱。

NO.PZ2016012101000165 问题如下 MARU S. C.V., a Mexiccorporation thfollows IFRS, helecteto use the revaluation mol for its property, plant, anequipment. One of MARU’s machines wpurchasefor 2,500,000 Mexicpesos (MXN) the beginning of the fiscyeen31 Mar2010. of 31 Mar2010, the machine ha fair value of MXN 3,000,000. ShoulMARU show a profit for the revaluation of the machine? A.Yes. B.No, because this revaluation is recorrectly in equity. C.No, because value increases resulting from revaluation cnever recognizea profit. B is correct.In this case, the value increase brought about the revaluation shoulrecorrectly in equity. The reason is thunr IFRS, increase in value brought about a revaluation conly recognizea profit to the extent thit reverses a revaluation crease of the same asset previously recognizein the income statement.解析考点是revaluation mol2010会计年度的期初采购了一个机器，成本为2,500,000。2010会计年度的期末，机器的公允价值为3,000,000，经过一年的折旧，期末机器的账面价值一定小于其公允价值，因此revaluation会带来一个收益。题目问这个收益是否要确认在损益表中（show a profit）。Revaluation带来的收益如何确认要区分是先升后降还是先降后升哪种情形。本题是公允价值直接上升（不是先有损失，然后才上升），因此产生的收益要确认在OCI中，B正确。A错误。revaluation mol并不是“never”确认profit的。如果FV先下降，那么下降的部分要在损益表中确认损失，如果FV之后又上升了，那么上升部分首先要冲减之前在损益表中确认的损失，要在损益表中确认profit。C错误。 关于下降后上升的情况，如果后来上升的部分冲抵了之前的损失还有多余，是继续确认profit，还是进入OCI呢？