开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

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！

添加评论
3 个答案
已采纳答案

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。

----------------------------------------------
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

----------------------------------------------
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）。

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

  • 3

    回答

  • 1

    关注

  • 298

    浏览
相关问题

NO.PZ2018062004000137 问题如下 Baseon IFRS, in whicontion, the inventory ccarriea value above its historiccost? A.The inventory belongs to a aler of forest procts. B.The firm changeits inventory cost flow metho from LIFO to FIFO. C.The firm changeits inventory cost flow metho from FIFO to LIFO. A is correct. Baseon IFRS, the inventory ccarriea value above its historiccost when the inventories belong to procers analers of agriculturanforest procts. Inventory cost flow metho have nothing to with the value change of inventories. 如题，何老师上课讲过大宗商品可以，那么在CFA中有哪些常见的大宗商品呢？以及除了大宗商品外还有什么商品的库存可比历史价值高呢？谢谢老师

2024-07-16 21:49 1 · 回答

NO.PZ2018062004000137问题如下Baseon IFRS, in whicontion, the inventory ccarriea value above its historiccost?A.The inventory belongs to a aler of forest procts.B.The firm changeits inventory cost flow metho from LIFO to FIFO.C.The firm changeits inventory cost flow metho from FIFO to LIFO.A is correct. Baseon IFRS, the inventory ccarriea value above its historiccost when the inventories belong to procers analers of agriculturanforest procts. Inventory cost flow metho have nothing to with the value change of inventories.老师好，存货的两种计量方法之分不影响存货的账面价值么？是不影响是否减值吧？

2023-01-30 16:23 1 · 回答

NO.PZ2018062004000137问题如下Baseon IFRS, in whicontion, the inventory ccarriea value above its historiccost?A.The inventory belongs to a aler of forest procts.B.The firm changeits inventory cost flow metho from LIFO to FIFO.C.The firm changeits inventory cost flow metho from FIFO to LIFO.A is correct. Baseon IFRS, the inventory ccarriea value above its historiccost when the inventories belong to procers analers of agriculturanforest procts. Inventory cost flow metho have nothing to with the value change of inventories.BC对题干问的没有影响，对吗？

2022-04-17 10:15 1 · 回答

NO.PZ2018062004000137 A翻译过来是什么意思？

2021-03-23 15:26 1 · 回答