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· 2021年04月11日

C为什么不对

  1. CFA I
  2. FRA

NO.PZ2017102901000025

问题如下：

The information provided by a balance sheet item is limited because of uncertainty regarding:

选项：

A.

measurement of its cost or value with reliability.

B.

the change in current value following the end of the reporting period.

C.

the probability that any future economic benefit will flow to or from the entity.

解释：

B is correct.

Balance sheet information is as of a specific point in time, and items measured at current value reflect the value that was current at the end of the reporting period. For all financial statement items, an item should be recognized in the financial statements only if it is probable that any future economic benefit associated with the item will flow to or from the entity and if the item has a cost or value that can be measured with reliability.

C为什么不对 表里未来有增减项
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1 个答案

纠纠_品职答疑助手 · 2021年04月12日

嗨，爱思考的PZer你好：


因为资产的定义就是未来很可能有经济利益的流入， 所以probability是可以确定的，如果不能确定就不能确认在B.S中。


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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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