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Sofia nice · 2024年06月26日

减值的COGS增加要单独列示吗？单独列示一项减值损失？

  1. CFA I
  2. FRA

NO.PZ2016012102000113

问题如下：

Goodluck Company under IFRS wrote its inventory value down from cost of $10,000 to net realizable value of $8,000. Which of the following is least likely regarding the financial statement effect of this change.

选项：

A.

loss reported as other comprehensive income.

B.

a seperate line item.

C.

increase in cost of sales.

解释：

A is correct.

If inventory writedown, will increase in cost of sales and a seperate line item on the income statement,

考点：LIFO和FIFO

如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）.

减值的COGS增加要单独列示吗？单独列示一项减值损失？

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lynn_品职助教 · 2024年06月28日

嗨，爱思考的PZer你好：


是的，单独列示，但是具体操作教材没有写，同学感兴趣的话可以找一家美国上市公司的年报来看看，看以下讲义截图黄色部分，对两个准则其实都是适用的，只是IFRS允许存货价值转回，US GAAP不允许而已


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