Hugo(Xie Lanzhi) · 2020年05月07日
问题如下：
Goodluck Company under IFRS wrote its inventory value down from cost of $10,000 to net realizable value of $8,000. Which of the following is least likely regarding the financial statement effect of this change.
选项：
A.loss reported as other comprehensive income.
B.a seperate line item.
C.increase in cost of sales.
解释：
A is correct.
If inventory writedown, will increase in cost of sales and a seperate line item on the income statement,
请问为什么inventory减少，COGS会增加呢？
NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 存货减值的话不是cogs增加吗？为什么还需要单独列示？
NO.PZ2016012102000113问题如下GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change.A.loss reporteother comprehensive income.B.a seperate line item.C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. OCI一般用于记什么呢
NO.PZ2016012102000113问题如下GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change.A.loss reporteother comprehensive income.B.a seperate line item.C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 课件没有展开说，可以详细说一下美国准则和国际准则分别怎么做吗
NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 减值的COGS增加要单独列示吗？单独列示一项减值损失？
NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 如题，为什么COGS下降，但Cost of Sales会增加呢？好像没有必然的联系？
