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alexanderwang · 2024年10月05日

unrealized profits

NO.PZ2023040501000014

问题如下:

John Thronen is an analyst in the research department of an international securities firm. He is preparing a research report on Topmaker, Inc., a publicly traded company that complies with IFRS.

On 1 January 2016, Topmaker acquired a 15% equity interest with voting power in Rainer Co. for $300 million. Topmaker has representation on Rainer’s board of directors and participates in Rainer’s policymaking process. During 2016, Rainer sold $60 million in inventory to Topmaker for $80 million. In 2017, Topmaker resold the entire inventory to a third party.

Which of the following statements regarding the sale of inventory by Rainer to Topmaker is correct?

选项:

A.

The sale represents a downstream sale.

B.

Topmaker’s unrealized profits are initially deferred.

C.

Profits will decline on Topmaker’s 2016 income statement.

解释:

The inventory sale between Rainer (associate) and Topmaker (parent) is an upstream transaction. Under the equity method, the deferral process for unrealized profits is identical under upstream and downstream inventory transfers. The investor company’s (Topmaker’s) share of unrealized profits is deferred by reducing the recorded amount of equity income on the investor’s income statement. In later periods, when the inventory is sold to third parties, the deferred profits are added to equity income.

看题干,已经全部卖给第三方了,相当于已经实现了,为什么还存在unrealized profits呢,谢谢!

1 个答案
已采纳答案

王园圆_品职助教 · 2024年10月05日

同学你好,要注意看时间哦

During 2016, Rainer sold $60 million in inventory to Topmaker for $80 million. In 2017, Topmaker resold the entire inventory to a third party.”

既然是2016年的子公司卖给母公司的货直到2017年才被母公司全部卖给第三方,那2016年的时候,子公司这部分净利润在归属于母公司的时候确实是需要做递延的,也就是“Topmaker’s unrealized profits are initially deferred.”B选项想要表达的意思哦