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Captain America · 2022年09月11日

请问第二条是什么活动?抵押贷款吗?

NO.PZ2019120301000228

问题如下:

Question
  1. In 2015, a company undertook the following two transactions:

  2. Borrowed money from an insurance company and pledged some of its production facilities as collateral for the loan.

  3. Entered into an agreement with a local construction company to build a new research facility at a fixed price. Construction is to begin by 1 January 2016 and be completed by 31 December 2018.

With respect to required disclosures in the company’s financial statements, which of the following is most accurate? If the company reports under:

选项:

A.US GAAP, only the pledged borrowing must be disclosed.

B.International Financial Reporting Standards (IFRS), neither transaction must be disclosed.

C.US GAAP, neither transaction must be disclosed.

解释:

Solution

C is correct. Under US GAAP, neither transaction must be disclosed, but disclosure of both transactions is required under IFRS.

A is incorrect. US GAAP does not require disclosure of either transaction, but IFRS requires that both be disclosed.

B is incorrect. Only IFRS requires that both transactions must be disclosed.

请问第二条是什么活动?抵押贷款吗?为啥要在IFRS披露?

1 个答案
已采纳答案

王园圆_品职助教 · 2022年09月13日

嗨,从没放弃的小努力你好:


同学你好,这道题我们教研组找了好久,原版书上是没有相关内容的,同学可以就做简单了解就好,这不是考试的考点,而且美国准则也在逐渐趋同于国际准则的,所以这个题肯定不重要

第二条确实是抵押贷款

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