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Flying马 · 2022年11月22日

这题不是在问老准则吗

  1. CFA I
  2. FRA

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.

请问老师，原题是哪里表述“需要和当下新准则做对比的”

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1 个答案

王园圆_品职助教 · 2022年11月22日

嗨，爱思考的PZer你好：


同学你好，这其实是针对原版书上一段话的考点（以下为原版书的两段截图），其实是针对2014年以前的准则和2014年以后的准则做对比的。同学了解一下即可


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