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cst6666 · 2024年07月23日

lower of cost and NRV

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  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:


那cost是不是指$200

NRV= $170

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lynn_品职助教 · 2024年07月23日

嗨，努力学习的PZer你好：


对，账面价值跟net realizable value比，如果账面价值大于NRV，就要减值到NRV。


cost就是账面价值也叫历史价格，200块钱买的。

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NO.PZ2024011002000072问题如下 A retailer thprepares its financistatements in accornwith IFRS h100 offichairs in its inventory with a suggesteretail priof $240 each.It paion average $200 eato a supplier for these chairs.manfor offichairs hbeen low for quite a while anthe retailer estimates it csell those chairs for $180 eaif it offers free shipping to its customers average cost of $10 per chair.The supplier halso lowereits prito $160 in response to the low manThe totcarryingamount of these 100 offichairs on the retailer’s balansheet woulbeclosest to: A.$16,000.00B.$18,000.00C.$17,000.00 IFRS measures inventory the lower of cost annet realizable value.Unr IFRS, netrealizable value (NRV) is finethe estimateselling priless theestimatecosts necessary to get the inventory rea for sale anmake thesale: 假如unr IFRS，cost 3000第一年write wn to 2600第二年 write wn to 2400第三年能否 write up to 3000呢？是不是需要nrv大于3000if nrv 小于3000 大于 2400 我们是不是只能write up to nrv？ 我其实对于write up上限判断有点模糊

2024-07-23 16:25 3 · 回答

NO.PZ2024011002000072 问题如下 A retailer thprepares its financistatements in accornwith IFRS h100 offichairs in its inventory with a suggesteretail priof $240 each.It paion average $200 eato a supplier for these chairs.manfor offichairs hbeen low for quite a while anthe retailer estimates it csell those chairs for $180 eaif it offers free shipping to its customers average cost of $10 per chair.The supplier halso lowereits prito $160 in response to the low manThe totcarryingamount of these 100 offichairs on the retailer’s balansheet woulbeclosest to: A.$16,000.00 B.$18,000.00 C.$17,000.00 IFRS measures inventory the lower of cost annet realizable value.Unr IFRS, netrealizable value (NRV) is finethe estimateselling priless theestimatecosts necessary to get the inventory rea for sale anmake thesale: 为什么是170呢

2024-02-14 18:48 1 · 回答