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jay1180 · 2022年11月22日

想问问折旧和调公允价值。。

NO.PZ2016012101000165

问题如下:

MARU S.A. de C.V., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU’s machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010, the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine?

选项:

A.

Yes.

B.

No, because this revaluation is recorded directly in equity.

C.

No, because value increases resulting from revaluation can never be recognized as a profit.

解释:

B is correct.

In this case, the value increase brought about by the revaluation should be recorded directly in equity. The reason is that under IFRS, an increase in value brought about by a revaluation can only be recognized as a profit to the extent that it reverses a revaluation decrease of the same asset previously recognized in the income statement.

解析:考点是revaluation model

2010会计年度的期初采购了一个机器,成本为2,500,000

2010会计年度的期末,机器的公允价值为3,000,000,经过一年的折旧,期末机器的账面价值一定小于其公允价值,因此revaluation会带来一个收益。

题目问这个收益是否要确认在损益表中(show a profit)。

Revaluation带来的收益如何确认要区分是先升后降还是先降后升哪种情形。

本题是公允价值直接上升(不是先有损失,然后才上升),因此产生的收益要确认在OCI中,选项B正确。选项A错误。

revaluation model并不是“never”确认profit的。如果FV先下降,那么下降的部分要在损益表中确认损失,如果FV之后又上升了,那么上升部分首先要冲减之前在损益表中确认的损失,要在损益表中确认profit。选项C错误。

假如情况是:2010。5.1采购了成本为2,500,000的设备。2010.10.31机器的公允价值为3,000,000。请问每个月咋做账啊。。。

折旧不是每个月都要计提么,公允价值呢。。。有点乱。

1 个答案

lynn_品职助教 · 2022年11月23日

嗨,努力学习的PZer你好:


首先折旧可以每年计提,也可以每月计提,中国规定的是固定资产按月计提,并且在购入的次月开始计提折旧(CPA内容)。

公允价值一般在期末进行调整,这个期末也是可以规定的,这道题fiscal year ended 31 March 2010是规定了2010会计年度的期末,所以2010。5.1采购了成本为2,500,000的设备。2010.10.31机器的公允价值为3,000,000。请问每个月咋做账啊。。。由于2010.10.31不是期末,并且每个月也不是期末,所以每个月是不进行公允价值调整的。

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

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