NO.PZ2019120301000238
问题如下:
Question A company uses the straight-line method to depreciate its assets. One of its assets is accounted for under the revaluation model. At the end of Year 1, a revaluation gain is recorded for this asset in other comprehensive income. If there is no further revaluation in Year 2, what is the most appropriate depreciable base for the asset in Year 2?选项:
A.No depreciation expense will be recorded under the revaluation model B.The asset’s value including the revaluation gain C.The asset’s original cost解释:
SolutionB is correct. The revaluation model essentially resets the asset’s carrying value to fair value. Depreciation is then calculated based on the new carrying value, which would include the revaluation gain.
A is incorrect. This would be correct under a fair value approach, which is allowed for investment property. No depreciation is recorded under this approach.
C is incorrect. This would be correct under the cost approach.
第一年有一个新的value,资产负债表左右该处理的第一年都处理了。
第二年没有一个新的value,那不就是正常的这就就好了,所以选择C 啊