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cst6666 · 2024年07月23日

默认accounting principle

NO.PZ2024011002000073

问题如下:

A US-based company wrote down its inventories last year because it thought that the target market was shrinking and the resale price was declining sharply. This year, it estimated that emerging markets would have more demand than expected and cause the market value to rise over the original cost. Which of the following measures can the company take to respond the changing market conditions?

选项:

A.Reversing the writing-down to the initial cost. B.Revaluing the inventories up to the market value. C.No action can be taken.

解释:

Based on US GAAP, if the current cost exceeds the original cost, it’s not permitted for reversal of inventory writing-down.

默认accounting principle 是不是 US based company is us gaap,

company can reverse is the IFRS?

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已采纳答案

lynn_品职助教 · 2024年07月24日

嗨,从没放弃的小努力你好:


默认accounting principle 是不是 US based company is us gaap,



对,默认是GAAP,在US GAAP下,存货减值是不能转回的


在IFRS下,存货减值后可以转回,但是金额有规定,不能转回到历史成本之前,



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虽然现在很辛苦,但努力过的感觉真的很好,加油!

Enjoy · 2024年11月14日

现在如果题目没说,不是都默认是国际准则吗?

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