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六姑娘 · 2023年07月25日

A选项有相关的讲义解释吗?

NO.PZ2023020602000191

问题如下:

Oil Exploration LLC paid $45,000 in printing, legal fees, commissions, and other costs associated with its recent bond issue. It is most likely to record these costs on its financial statements as:

选项:

A.an asset under U.S. GAAP and reduction of the carrying value of the debt under IFRS. B.a liability under U.S. GAAP and reduction of the carrying value of the debt under IFRS. C.a cash outflow from investing activities under both U.S. GAAP and IFRS.

解释:

Under U.S. GAAP, expenses incurred when issuing bonds are generally recorded as an asset and amortized to the related expense (legal, etC) over the life of the bonds. Under IFRS, they are included in the measurement of the liability. The related cash flows are financing activities.

A选项有相关的讲义解释吗?对于gaap和ifrs的区别

1 个答案

王园圆_品职助教 · 2023年07月25日

同学你好,请看以下讲义截图

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