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Ivana 🍭 · 2022年11月22日

老师能否解释一下B选项

  1. CFA I
  2. FRA

NO.PZ2018062004000165

问题如下：

Company M follows IFRS and uses the revaluation model to record its long-lived assets. It cost $100,000 of the company to purchase an equipment in 2014, unexpectedly, in 2015 the equipment has a fair value of $102,000. Is it appropriate for company M to show a profit in its financial statement?

选项：

A.

It is inappropriate, the increased fair value should never be regarded as a profit.

B.

It is inappropriate, the revaluation should be recorded in equity.

C.

It is appropriate.

解释：

B is correct. The increased fair value can be regarded as profit based on IFRS, but only when the identical asset has been recognized in the income statement previously. In the given condition, the revaluation should be recorded in equity directly.

老师能否解释一下B选项

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4 个答案

王园圆_品职助教 · 2022年11月25日

嗨，从没放弃的小努力你好：


是的同学，公式Gain or loss on the sale = Sale proceeds （卖出机器设备收到的现金或等价物） – Carrying amount

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努力的时光都是限量版，加油！

王园圆_品职助教 · 2022年11月24日

嗨，从没放弃的小努力你好：


carrying amount是指固定资产的历史成本减去累计折旧和减值损失以后的值，如果是revaluation model，则等于资产账面的经fair value 调整后的值减去调整后出现的累计折旧的值

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

Ivana 🍭 · 2022年11月25日

老师 请问这个gain 或者loss 计算的公式是什么？ 是这个嘛：Gain or loss on the sale = Sale proceeds（price） – Carrying amount

王园圆_品职助教 · 2022年11月22日

嗨，从没放弃的小努力你好：


同学你好，这里的“不合适”是针对提问里的“Is it appropriate for company M to show a profit in its financial statement？”

做出的回答啊

既然超出初始价值的固定资产价值部分不应该记在损益表里，就不应该会导致一个在financial statement里的profit，所以这里问是否合适，就是不合适呢

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加油吧，让我们一起遇见更好的自己！

王园圆_品职助教 · 2022年11月22日

嗨，努力学习的PZer你好：


在revaluation model下，一个固定资产的fair value如果超过了初始的价值，那超过部分只能计入OCI而不能反映在I/S里面.而OCI是属于equity的一部分，不属于I/S

记账上记asset增加2000，同时OCI增加2000

原版书相关内容截图如下

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努力的时光都是限量版，加油！

Ivana 🍭 · 2022年11月22日

那请问为什么是“不合适”？

Ivana 🍭 · 2022年11月24日

老师 请问这个gain 或者loss 计算的公式是什么？ 是这个嘛：Gain or loss on the sale = Sale proceeds（price） – Carrying amount 这个carrying amount 什么意思呀

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