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米其林 · 2023年07月18日

想问一下C是错在哪

  1. CFA I
  2. FRA

NO.PZ2018062018000059

问题如下：

Under the revaluation model, company M sold some of its long-lived assets last year, the gain or loss of company M may be recorded as:

选项：

A.

sales proceeds less carrying amount.

B.

sales proceeds less historical cost net of accumulated depreciation.

C.

sales proceeds less carrying amount adjusted for impairment.

解释：

A is correct. When it comes to the sale of long-lived assets measured by revaluation model, the gain or loss is calculated by sales proceeds less the carrying amount of the asset at the time of sale. Under the cost model, if there is no impairment loss, the carrying amount is the same as historical cost net of accumulated depreciation.

这道题目的A跟C选项，老师可以详细解释一下吗

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lynn_品职助教 · 2023年07月18日

嗨，从没放弃的小努力你好：


这道题目的A跟C选项，老师可以详细解释一下吗


因为题干说了Under the revaluation model，A和C的区别就是是否 adjusted for impairment.， revaluation model不需要减值，同学可以看一下下面的总结。


像这类题目一定要看题干，题干很明显是要考revaluation model，看到它就要提个神。


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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