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Sofia nice · 2024年03月16日

利润相比不应该是LOWER吗,因为以前都费用化了,而新准则要资本化

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.

不应该是LOWER吗,因为以前都费用化了,而新准则要资本化

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王园圆_品职助教 · 2024年03月16日

同学你好,假设按照之前的准则,费用是100,费用化下这100会使NI下降100

而现在资本化了,费用的100可以资本化90,那当期只剩100-90=10会使NI下降

你看两种情况下,肯定是资本化后会使NI变高而不是变低哦

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