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Dang.D · 2022年10月23日

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:

A.

lower.

B.

unchanged.

C.

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

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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