关于carrying value与NRV在IFRS下的比较

问题如下：

Question The net realizable value of the inventory (in € thousands) is:

选项：

A.750 B.850 C.1,000.00

解释：

Solution

1. Incorrect because it is the carrying amount of the inventory, being Min(Cost; Net realizable value) = Min(750; 1,100 – 50 – 50) = 750 (which is also equal to the cost of the inventory). IFRS state that inventories shall be measured (and carried on the balance sheet) at the lower of cost and net realizable value. While the net realizable value is the estimated selling price in the ordinary course of business less the estimated costs necessary to make the sale and estimated costs to get the inventory in condition for sale.

2. Incorrect because it calculates Net realizable value = Cost of inventory + Estimated costs necessary to make the sale + Estimated costs to get the inventory in condition for sale; or = 750 + 50 + 50 = 850.

3. Correct because the net realizable value is the estimated selling price in the ordinary course of business less the estimated costs necessary to make the sale and estimated costs to get the inventory in condition for sale. Accordingly, the net realizable value = 1,100 – 50 – 50 = 1,000.

Analysis of Inventories

•