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𝘼𝙣𝙩𝙝𝙤𝙣𝙮 · 2022年09月07日

请问这个基础班讲义有讲么，我找了半天没找到。。。。

  1. CFA I
  2. FRA

NO.PZ2019120301000233

问题如下：

Question

A company whose objective is to maximize income spent $1,000,000 for a machine with two significant components, as indicated in the table. The machine is expected to have an overall useful life of 10 years, and the company uses the straight-line method of depreciation.


The depreciation expense for the first year computed under International Financial Reporting Standards (IFRS) compared with US GAAP, will most likely be:

选项：

A.$50,000 higher. B.$50,000 lower. C.the same.

解释：

Solution

A is correct.

Under IFRS, the company must use the component method of depreciation expense:

($500,000/10 years) + ($500,000/5 years) = $150,000 per year for the first five years.

Under US GAAP, the company would not use component deprecation because they would prefer to minimize depreciation expense in order maximize income.

$1,000,000/10 years = $100,000 per year

Under IFRS, depreciation in the first year is $50,000 higher.

B is incorrect. It incorrectly ascribes the component method to US GAAP rather than IFRS.

C is incorrect. It assumes both use the same depreciation methods.

rt

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1 个答案

Kiko_品职助教 · 2022年09月08日

嗨，爱思考的PZer你好：


对的，基础班是没有讲的，这是官网practice的题目，当作知识点补充了解一下即可。不是重点。不需要太纠结哈。

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NO.PZ2019120301000233问题如下 QuestionA company whose objective is to maximize income spent $1,000,000 for a machine with two significant components, incatein the table. The machine is expecteto have overall useful life of 10 years, anthe company uses the straight-line methoof preciation.The preciation expense for the first yecomputeunr InternationFinanciReporting Stanr (IFRS) comparewith US GAAP, will most likely be: A.$50,000 higher.B.$50,000 lower.C.the same.SolutionA is correct.Unr IFRS, the company must use the component methoof preciation expense:($500,000/10 years) + ($500,000/5 years) = $150,000 per yefor the first five years.Unr US GAAP, the company woulnot use component precation because they woulprefer to minimize preciation expense in orr maximize income.$1,000,000/10 years = $100,000 per yearUnr IFRS, preciation in the first yeis $50,000 higher.B is incorrect. It incorrectly ascribes the component methoto US GArather thIFRS.C is incorrect. It assumes both use the same preciation metho.ifrs和usgaap对折旧也没有区别啊。没明白是什么意思

2022-10-21 01:46 1 · 回答