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🐚 · 2024年08月01日

可以详细讲一下吗

  1. CFA I
  2. FRA

NO.PZ2018062004000139

问题如下：

The inventory of company N was written down from $1,000,000 to $990,000 last month. However, the current net realizable value increased to $1,100,000 this month. Which of the following is true?

选项：

A.

The inventory will be reported at $990,000 if company N follows U.S.GAAP.

B.

The inventory will be reported at $1,000,000 if company N follows U.S.GAAP.

C.

The inventory will be reported at $1,100,000 if company N follows IFRS.

解释：

A is correct. Based on IFRS, the reversal of write-down is permitted, the inventory should be reported at the lower of cost and net relizable value, which is $1,000,000. However, according to U.S.GAAP, the reversal is not allowed.

我理解C是错的，因为reverse最多是fair value，可以解释一下A和B嘛

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1 个答案

lynn_品职助教 · 2024年08月02日

嗨，努力学习的PZer你好：


在US GAAP下，存货减值是不能转回的，所以A是对的，B错了


在IFRS下，存货虽然减值后可以转回，但是不能转回到历史成本之前，（除了农产品）


这道题目里面前面提到原来的成本是$1,000,000，而C说是report at $1,100,000，比历史成本还高所以不对

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