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ditto · 2024年09月22日

enhancement of assets 是什么

  1. CFA I
  2. FRA

NO.PZ2023081403000017

问题如下：

Q. Under IFRS, income includes increases in economic benefits from:

选项：

A.increases in liabilities not related to owners’ contributions. B.enhancements of assets not related to owners’ contributions. C.increases in owners’ equity related to owners’ contributions.

解释：

B is correct. Under IFRS, income includes increases in economic benefits from increases in assets, enhancement of assets, and decreases in liabilities.

其他提问下面的解析中说， enhancement of assets 等同于增加r/e . 请问enhancement of assets 具体指什么，retained earning 一般是income statement中产生的，enhancement of assets 是如何影响到的

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lynn_品职助教 · 2024年09月22日

嗨，努力学习的PZer你好：


同学你好

enhancement of assets 等同于增加r/e . 请问enhancement of assets 具体指什么，retained earning 一般是income statement中产生的，enhancement of assets 是如何影响到的。

这里的enhancements of assets 就是资产增加的意思。

incom是指企业在日常经营活动中形成的，会导致所有者权益增加，但又不是由所有者投入资本带来的经济利益的流入。收入的增加可能伴随资产的增加或者负债的减少。
B选项就是说由于非owner’s contribution导致asset的增加是income的一种形式。在这enhancements of asset是增加equity下面（通过retained earnings进入equity）I/S表的revenue或者other income的同时，确认一笔cash或者应收账款的资产的过程实现的。

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