苏·Xu · 2023年04月03日
NO.PZ2018062004000073
问题如下：
Which of the following is correct when it comes to inventory under IFRS?
选项：
A.Inventories are reported at historical cost.
B.Inventories are reported at their current value.
C.Inventories are reported at the lower of NRV or historical cost
解释：
C is correct. Under IFRS, Inventories are reported at the lower of cost or NRV.
如何看出題目問的是初始計量還是後續計量呢？
NO.PZ2018062004000073问题如下 Whiof the following is correwhen it comes to inventory unr IFRS?A.Inventories are reportehistoriccost.Inventories are reportetheir current value.Inventories are reportethe lower of NRV or historiccostC is correct. Unr IFRS, Inventories are reportethe lower of cost or NRV.C不应该是在美国准则下的嘛
NO.PZ2018062004000073 问题如下 Whiof the following is correwhen it comes to inventory unr IFRS? A.Inventories are reportehistoriccost. Inventories are reportetheir current value. Inventories are reportethe lower of NRV or historiccost C is correct. Unr IFRS, Inventories are reportethe lower of cost or NRV. 这一题的知识点在哪能找到呢？
NO.PZ2018062004000073 Inventories are reportetheir current value. Inventories are reportethe lower of NRV or historiccost C is correct. Unr IFRS, Inventories are reportethe lower of cost or NRV.为什么不选A呢，以历史价值入账，不懂，谢谢老师讲解
