开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

momo · 2024年02月14日

hlu

NO.PZ2024011002000098

问题如下:

A company has announced that it is going to distribute a group of long-lived assets to its owners in a spin-off. The most appropriate way to account for the assets until the distribution occurs is to classify them as:

选项:

A.held for use until disposal with no deprecation taken. B.held for use until disposal with depreciation continuing to be taken. C.held for sale with no depreciation taken.

解释:

Long-lived assets that will be disposed of other than by sale, such as in a spin-off, an exchange for other assets, or abandonment, are classified as held for use until disposal and continue to be depreciated until that time.

为什么选b呢

1 个答案

王园圆_品职助教 · 2024年02月14日

同学你好,请看以下原版书截图——本题讲义long-lived assets也有提及,但是没有说是否需要继续计提折旧,原版书这里有明确规定——这就是会计准则的规定,记住即可

  • 1

    回答
  • 0

    关注
  • 222

    浏览
相关问题