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ditto · 2024年09月24日

这道题是谁跟谁比较

  1. CFA I
  2. FRA

NO.PZ2023081403000020

问题如下：

Q. A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:

选项：

A.lower.

B.unchanged.

C.higher.

解释：

C is correct. Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.

看题目是之前确认的和现在比，可看解析是之前确认的和现在比。 这道题知识点理解，审题是怎么看出来的

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lynn_品职助教 · 2024年09月24日

嗨，爱思考的PZer你好：


同学你好：

看题目是之前确认的和现在比，可看解析是之前确认的和现在比。 这道题知识点理解，审题是怎么看出来的

现在的讲义已经更新了，这道题的知识点是2014年准则相关内容。大致了解一下即可，不会是现在考试考察的重点。

下图是前几年讲义的相关内容：

从题干中我们看到expense the costs，再看到题目需要比较第一年的NI大小，从而判断出是在考资本化和费用化。在原来的准则下，费用是100，费用化下这100会使NI下降100；现在资本化了，费用100可以资本化90，那当期只剩100-90=10会使NI下降，因此资本化后会使NI变高。





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