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chyje2007 · 2018年09月19日

问一道题:NO.PZ2017102901000015 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

这道题什么意思呢?什么叫the coverged accounting standars?这种算法什么样呀?

1 个答案

品职辅导员_小明 · 2018年09月19日

在接受新的会计准则之前,公司对于incremental costs是做费用化处理的,也就是记为expense 记入I/S,在接受新的会计准则之后,对incremental costs是做资本化处理的,所以I/S里的expense去除,然后计入B/S,这样NI就会变高。

就是说现在国际准则和美国准则对于收入的确认越来越接近,coverged standards明确了五步确认收入的步骤

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