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Katherine · 2023年05月10日

这题

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.

没看懂答案是什么意思

1 个答案

王园圆_品职助教 · 2023年05月10日

同学你好,revaluation model下,资产的价值变动,只有不高于其初始购买价值的部分才可以计入I/S里,否则变动部分需要计入OCI也就是直接计入equity里

所以,本题初始购买价格是10万,后期升值为10.2万,已经超过了初始购买价格,所以只能计入OCI里,不可以计入I/S

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