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· 2021年06月05日

老师，为什么cost model 下C不需要disclose

  1. CFA I
  2. FRA

NO.PZ2017102901000062

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.

老师，为什么cost model 下C不需要disclose

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1 个答案

纠纠_品职答疑助手 · 2021年06月06日

嗨，努力学习的PZer你好：


因为如果是cost model的话，资产的变化数额的变化就是折旧，所以不需要再披露了从资产是怎么从年初的金额变成年末的金额。

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