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ciaoyy · 2018年02月11日

问一道题:NO.PZ2017102901000025 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


这道题的考点是什么?

1 个答案
已采纳答案

竹子 · 2018年02月12日

主要是定义的理解吧,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。且它的确认条件是成本可以可靠计量,所以A也是可以确定的。

但是B,B.S是时点值,即使项目是按市场价值来计量,它只能反应那个时点的价值,但资产负债表之后的价值变动并不能及时反应。

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