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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


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