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苏苏1124 · 2023年02月16日

请问BC不选是因为IFRS没有LIFO吗？

  1. CFA I
  2. FRA

NO.PZ2018062004000137

问题如下：

Based on IFRS, in which condition, the inventory can be carried at a value above its historical cost?

选项：

A.

The inventory belongs to a dealer of forest products.

B.

The firm changed its inventory cost flow methods from LIFO to FIFO.

C.

The firm changed its inventory cost flow methods from FIFO to LIFO.

解释：

A is correct. Based on IFRS, the inventory can be carried at a value above its historical cost when the inventories belong to producers and dealers of agricultural and forest products. Inventory cost flow methods have nothing to do with the value change of inventories.

谢谢老师！

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lynn_品职助教 · 2023年02月20日

嗨，爱思考的PZer你好：


Inventory cost flow methods


FIFO、LIFO、average这些。

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加油吧，让我们一起遇见更好的自己！

苏苏1124 · 2023年02月20日

那明白了。谢谢！

lynn_品职助教 · 2023年02月20日

嗨，爱思考的PZer你好：


加油哦

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努力的时光都是限量版，加油！

lynn_品职助教 · 2023年02月17日

嗨，努力学习的PZer你好：


是因为存货计量方法跟存货的价值变动无关，虽然同学说的是正确的，但本题并没有考察这个知识点。


A的意思是说如果这个存货是属于搞林业的厂商。


也就是说存货可能是树林的情况，这样存货的价值可以比历史成本要高（树越长越高，价值也会变大，因此和一般的存货是不一样的）。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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