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James · 2024年01月09日

没看懂这道题的考点

  1. CFA I
  2. FRA

NO.PZ2023081403000020

问题如下：

Q. A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:

选项：

A.lower.

B.unchanged.

C.higher.

解释：

C is correct. Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.

2014年的准则有什么变化吗？为啥获取合同的费用越来越高，反而利润率越来越高？

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1 个答案

王园圆_品职助教 · 2024年01月09日

同学你好，

你再仔细看下题目解析的说明：“Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized.”capitalized是指资本化，也就是不计入当期费用，而作为一项资产在以后各期进行摊销

既然资本化了，不计入费用了，那当期的费用支出是会减少的，最后自然导致NI会增加

本题考察的其实就是“资本化和费用化对NI的影响”这个知识点

相关原版书内容截图如下

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