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

dejiazheng · 2023年05月17日

A选项在前期下跌,后期回转的情况是应是对的

NO.PZ2018062018000061

问题如下:

When comparing the revaluation model for long-lived assets and the fair value model for investment property, which of the following is not true?

选项:

A.

Under the revaluation model, fair value above historical cost is recognized as a gain on the income statement.

B.

Under the fair value model, fair value above historical cost is recognized as a gain on the income statement.

C.

Under both models, the measurement of the asset’s fair value must be reliable.

解释:

A is correct. Under both the revaluation model and the fair value model, the measurement of the asset’s fair value must be reliable. Under the fair value model, revaluation above historical cost is recognized as a gain on the income statement. Under the revaluation model, revaluation above historical cost is recognized as revaluation surplus in owner's equity.

如发生反转,应抵扣院原账户

1 个答案
已采纳答案

王园圆_品职助教 · 2023年05月17日

同学你好,historical cost特指的是初始的购置成本

所以A选项的意思是说如果公允价值超过初始购置成本应该如何计量——此时revaluation model只能确认在OCI中,不可以确认为I/S 的收益

只有fair value model才能确认为收益

所以A选项的说法是错误的

你说的“前期下跌,后期回转的情况“并不属于历史购置成本和公允价值比较的情况,不在A选项的讨论范围内哦


  • 1

    回答
  • 0

    关注
  • 214

    浏览
相关问题

NO.PZ2018062018000061 问题如下 When comparing the revaluation mol for long-liveassets anthe fair value mol for investment property, whiof the following is not true? A.Unr the revaluation mol, fair value above historiccost is recognizea gain on the income statement. B.Unr the fair value mol, fair value above historiccost is recognizea gain on the income statement. C.Unr both mols, the measurement of the asset’s fair value must reliable. A is correct. Unr both the revaluation mol anthe fair value mol, the measurement of the asset’s fair value must reliable. Unr the fair value mol, revaluation above historiccost is recognizea gain on the income statement. Unr the revaluation mol, revaluation above historiccost is recognizerevaluation surplus in owner's equity. 请问fair value mol和revaluation mol不是一个吗?fair value mol是指cost mol吗?

2023-05-21 19:12 1 · 回答

NO.PZ2018062018000061 问题如下 When comparing the revaluation mol for long-liveassets anthe fair value mol for investment property, whiof the following is not true? A.Unr the revaluation mol, fair value above historiccost is recognizea gain on the income statement. B.Unr the fair value mol, fair value above historiccost is recognizea gain on the income statement. C.Unr both mols, the measurement of the asset’s fair value must reliable. A is correct. Unr both the revaluation mol anthe fair value mol, the measurement of the asset’s fair value must reliable. Unr the fair value mol, revaluation above historiccost is recognizea gain on the income statement. Unr the revaluation mol, revaluation above historiccost is recognizerevaluation surplus in owner's equity. A Unr the revaluation mol, fair value above historiccost is recognizea gain on the income statement.错误。老师课上讲过,fair value above historiccost时,记在里子OCI里面,因此A错误。题目做对了。这一节视频课好像没有讲到B中fair value mol,后面视频会讲吗 具体是什么含义

2023-04-23 20:25 1 · 回答

NO.PZ2018062018000061问题如下When comparing the revaluation mol for long-liveassets anthe fair value mol for investment property, whiof the following is not true? A.Unr the revaluation mol, fair value above historiccost is recognizea gain on the income statement. B.Unr the fair value mol, fair value above historiccost is recognizea gain on the income statement. C.Unr both mols, the measurement of the asset’s fair value must reliable. A is correct. Unr both the revaluation mol anthe fair value mol, the measurement of the asset’s fair value must reliable. Unr the fair value mol, revaluation above historiccost is recognizea gain on the income statement. Unr the revaluation mol, revaluation above historiccost is recognizerevaluation surplus in owner's equity.如题

2022-03-13 20:51 1 · 回答

这里几个 mol 来回倒腾太困惑了,有点迷糊,强化的那个视频顺序也是有点颠倒没太看明白 这里对有形固定资产就讲了 cost 和 revaluation 两个 mol,这两个 mol 是用来干嘛的?我看再前面一个 sli 提到说是计算后续计量的 但这个题目和解答里又出来个  fair value mo 这个助教的里,似乎 fair value mo又是第三个 mol,这个 mol 又是干嘛用的呢?在哪儿出现过呢?至少R26的强化视频里没有啊,我被这几个 mol 绕晕了 我做了个整理如下,你看看对不对

2020-10-31 18:15 1 · 回答