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momo · 2024年02月14日

170

  1. CFA I
  2. FRA

NO.PZ2024011002000072

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:


为什么是170呢

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1 个答案

王园圆_品职助教 · 2024年02月14日

请看以下讲义截图和以下题目部分，既然题目说了椅子的销量不高，可能市场公允价只能卖180，那就需要用180作为NRV的起点，考虑还有10的运输费也就是selling cost,那剩下的就只有180-10=170了

注意，后面一条的160，是该存货在该销售商自己定的售价，并不是市场公允价，属于sales里计入的价格，并不是inventory减值后应该计的NRV

  • 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.


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2024-07-23 16:25 3 · 回答

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2024-07-23 14:56 1 · 回答