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五花麻麻 · 2022年11月20日

No.PZ2017102901000061 (选择题) 来源: 原版书 Under the revaluation model for property, plant, and equipment and the fair model for investment property: 您的回答B, 正确答案是: A A fair value of the asset must be able to be measured reliably. B 不正确 net income is affected by all changes in the fair value of the asset. C net income is never affected if the asset increases in value from its carrying amount.

NO.PZ2017102901000061

问题如下:

Under the revaluation model for property, plant, and equipment and the fair model for investment property:

选项:

A.

fair value of the asset must be able to be measured reliably.

B.

net income is affected by all changes in the fair value of the asset.

C.

net income is never affected if the asset increases in value from its carrying amount.

解释:

A is correct.

Under both the revaluation model for property, plant, and equipment and the fair model for investment property, the asset’s fair value must be able to be measured reliably. Under the fair value model, net income is affected by all changes in the asset’s fair value. Under the revaluation model, any increase in an asset’s value to the extent that it reverses a previous revaluation decrease will be recognized on the income statement and increase net income.

请问老师,B为什么不对? 讲义里Under the fair value model, net income is affected by all changes in the asset’s fair value.

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已采纳答案

王园圆_品职助教 · 2022年11月20日

嗨,努力学习的PZer你好:


同学你好,你题干没有读全呢

这里题干说“Under the revaluation model for property, plant, and equipment and the fair model for investment property”,这里的意思是在revaluation model和fair model两种对固定资产进行计量的模式下,以下哪个说法是对两个模式都成立的

B选项针对fair model确实是成立的,但是对于revaluation model就是错的。因为如果fair value 的上升超过了初始下降的部分,那超过部分是直接计入OCI,而不影响NI的哦


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虽然现在很辛苦,但努力过的感觉真的很好,加油!

五花麻麻 · 2022年11月20日

谢谢老师

王园圆_品职助教 · 2022年11月20日

嗨,爱思考的PZer你好:


不客气,同学加油!

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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