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XIUGINGMAN · 2022年12月06日

什么情况下revaluation的值不能超过账面值？

  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.

什么情况下revaluation的值不能超过账面值？

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1 个答案

王园圆_品职助教 · 2022年12月06日

嗨，爱思考的PZer你好：


同学你好，revaluation model下，固定资产公允价值的回转，在资产负债表上，左边的资产直接就反映其最新的公允价值，而右边的所有者权益下，只有不超过原始的购置成本的价值回转可以记在I/S表中体现为损益，而最新的fair value 减去 原始购置成本 的超额部分，只能记在OCI中，不能体现在I/S表中

举个例子，本题中初始购置成本为10万，如果第一年 fair value变成了8万，那当年资产的账面价值就降为8万，同时I/S表中计2万的资产减值损失

第二年如果fair value变为了12万，按照去年的8万账面价值来看，第二年的账面价值应该调为12万，但是损益表中由于前一年只记了2万的损失，所以今年I/S表中也只能记2万资产减值损失转回，剩下的2万（也就是今年的fair value减去初始购置成本的超出部分）只能计入OCI。

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