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六姑娘 · 2023年07月28日

这道题没懂?

NO.PZ2023020602000112

问题如下:

A retailer that prepares its financial statements in accordance with IFRS has 100 office chairs in its inventory with a suggested retail price of $240 each.

  • It paid on average $200 each to a supplier for these chairs.
  • Demand for office chairs has been low for quite a while and the retailer estimates it can sell those chairs for $180 each if it offers free shipping to its customers at an average cost of $10 per chair.
  • The supplier has also lowered its price to $160 in response to the low demand.
The total carrying amount of these 100 office chairs on the retailer’s balance sheet would be closest to:

选项:

A.$16,000.00 B.$18,000.00 C.$17,000.00

解释:

IFRS measures inventory at the lower of cost and net realizable value.

Under IFRS, net realizable value (NRV) is defined as the estimated selling price less the estimated costs necessary to get the inventory ready for sale and make the sale:


这么多价格,确实分不清什么价格是什么价格?

1 个答案

lynn_品职助教 · 2023年07月30日

嗨,爱思考的PZer你好:


这道题有一些是干扰项,


考点是inventory的计量,包括初始计量和后续计量。


inventory初始计量应该使用购买成本,但是出现减值迹象时需要对carrying value进行减值测试并确认减值金额。


在IFRS下,inventory的减值是账面价值跟net realizable value比,如果账面价值大于NRV,就要减值到NRV。

• NRV = selling price – estimated cost of completion – selling costs


US GAAP下,inventory的减值是账面价值和market比,如果账面价值大于market,就要减值到market金额。


这道题问现在的账面价值The total carrying amount of these 100 office chairs on the retailer’s balance sheet would be closest to:


那么就是NRV,160是干扰项,和卖家的出价没有关系了。

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