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Avalon · 2023年08月05日

这题麻烦老师帮忙看看

NO.PZ2023020602000158

问题如下:

A company that reports in accordance with International Financial Reporting Standards (IFRS) does not use the cost model to value its investment properties and property, plant, and equipment. Information related to an investment property and a plant is as follows:


On its income statement for the year, the company will most likely recognize a gain (in thousands) of:

选项:

A.200

B.300

C.100

解释:

The fair value model would be used for the investment property and the €100 thousand gain should be recognized on the company’s income statement. The revaluation model would be used for the plant, and the €200 thousand gain should be recognized in the revaluation surplus account on the balance sheet with no impact on net income. Therefore, only the €100 thousand will affect net income.

为什么PP&E不能用fair value model 。这章学的有点迷糊,请老师指点,谢谢

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王园圆_品职助教 · 2023年08月06日

同学你好,这是会计准则的规定,请看以下两个部分的截图

在IFRS下,只有investment properties可以使用cost model或是fair value model进行记账

而普通的固定资产,则只允许使用cost model 或是 revaluation model。

本题的PP&E属于一般的固定资产,在本题不使用成本模式的前提下,只能使用revaluation model,但是对于公允价值超过初始价值的部分,只能计入OCI,而不能计入I/S表

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