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木辛 · 2023年03月27日

B为什么不对

  1. CFA I
  2. FRA

NO.PZ2017102901000059

问题如下：

The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less:

选项：

A.

carrying amount.

B.

carrying amount adjusted for impairment.

C.

historical cost net of accumulated depreciation.

解释：

A is correct.

The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation.

是账面价值本来就减值处理过吗

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lynn_品职助教 · 2023年03月28日

嗨，努力学习的PZer你好：


是的，carrying amount是包括了减值损失，以及累积折旧之后的资产的净价值所以B选项错误。


In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation.

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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