请问这个题目对应的知识点在讲义哪里呢

NO.PZ2017102901000015

问题如下：

A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:

选项：

lower.

unchanged.

higher.

解释：

C is correct.

Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.

请问这个题目对应的知识点在讲义哪里呢

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1 个答案

王园圆_品职助教 · 2022年10月23日

嗨，爱思考的PZer你好：

同学你好，这个知识点是2014年的准则相关内容，这几年的讲义已经更新了，所以已经消失了，以下是以前几年的FSA讲义的相关内容

同学大致了解一下本题即可，这不会是今年考察的重点了

其实类似于考察费用是资本化还是费用化的问题

如果费用资本化，那就会减少当年的费用支出从而增加当年利润。

这里助教也回跟教研组反映一下，看是否需要把本题删除，谢谢同学

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请问这个题目对应的知识点在讲义哪里呢

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