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xllx · 2023年05月21日

fair value model

  1. CFA I
  2. FRA

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.

请问fair value model和revaluation model不是一个吗？fair value model是指cost model吗？

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1 个答案

lynn_品职助教 · 2023年05月22日

嗨，爱思考的PZer你好：


请问fair value model和revaluation model不是一个吗？fair value model是指cost model吗？


不是同一个哦。


fair value model和 revaluation model的相同点：B/S中资产价值都用fair value计量


区别：


fair value model中：，其价值的涨涨跌跌都通过income statement体现（fair value上涨：I/S中计gain；fair value下跌：I/S中计loss） 


revaluation model：fair value上涨计入OCI；fair value下跌计入I/S


fair value model是指cost model吗？


也不是cost model。


国际准则：

  • 普通固定资产可以用cost model或revaluation model
  • cost model就是用历史成本入账，然后再按使用年限折旧，定期减值测试
  • revaluation model是账面价值体现fair value，fair value涨跌分情况记入OCI或者I/S。没有减值没有折旧（因为价格的贬损或者升值都体现在fair value里了）。
  • investment property（投资性房地产，可以理解为固定资产的特殊类型）可以用cost model或fair value model
  • cost model同上
  • fair value model也是账面价值体现fair value，但与revaluation model的区别在于所有fair value的涨跌都记入I/S。

美国准则：

  • 没有investment property这个概念。
  • 固定资产也不允许用revaluation model。


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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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