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Sofia nice · 2023年09月22日

A选项是不是只说了一半啊

  1. CFA I
  2. FRA

NO.PZ2017102901000061

问题如下：

Under the revaluation model for property, plant, and equipment and the fair model for investment property:

选项：

A.

fair value of the asset must be able to be measured reliably.

B.

net income is affected by all changes in the fair value of the asset.

C.

net income is never affected if the asset increases in value from its carrying amount.

解释：

A is correct.

Under both the revaluation model for property, plant, and equipment and the fair model for investment property, the asset’s fair value must be able to be measured reliably. Under the fair value model, net income is affected by all changes in the asset’s fair value. Under the revaluation model, any increase in an asset’s value to the extent that it reverses a previous revaluation decrease will be recognized on the income statement and increase net income.

B选项fair madel 所有的change都反应在 损益表，不是对的吗？为啥解析的知识点我是懂得，但是做不对呢？

麻烦把整个题目和选项都翻译一下。

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1 个答案

lynn_品职助教 · 2023年09月24日

嗨，努力学习的PZer你好：


A选项是不是只说了一半啊

B选项fair madel 所有的change都反应在 损益表，不是对的吗？为啥解析的知识点我是懂得，但是做不对呢？


这道题是说根据PPE的revaluation model以及投资性房地产的fair model：


选项哪个是对的


A.一个资产的公允价值必须能够可靠地计量。


B.净利润受资产公允价值的所有变动的影响。


C.如果资产的价值从其账面价值增加，净收入永远不会受到影响。


A是完整的，可靠计量的意思是有公允价格，比如活跃的二手市场报价。



B是不对的哈，看上图， revaluation model在100以下（绿色虚线）都是计入NI，绿色虚线以上的计入OCI。

 

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（超过部门进入OCI）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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