B选项请解释yi一下,主要指什么呢
问题如下图:
选项:
A.
B.
C.
解释:
NO.PZ2018062004000174 问题如下 Whiof the following statement is most likely correabout investment property: A.The fair value mol is inticto the revaluation mol. B.If a company choose the fair value mol, it cchange to cost mol if transactions on comparable properties is less frequent. C.A company must apply the same mol to all invenstment properties. Answer is The company shouluse the same mol for all of its investment properties. If the company choose the fair value mol, it must continue to use this mol until the property is sposor no longer classifieinvestment property. 虽然c以普通情况来看是对的,但不是有transfer这一说吗,按理来说也是可以改变的啊
NO.PZ2018062004000174 老师 ,讲义313页所说的investment property有 transfer mol,是不是指资产类型的转换,比如investment property和own-occupieproperty/inventory之间的转换。而一旦选定了这个资产记为 investment property,investment property内部的计量方式是不可以再动的?所以B错在这。请问理解准确吗?
NO.PZ2018062004000174 请问如何区分记忆在国际准则下,有的可以超过原来的值,有的不能超过呢?
A不是对的么?上一道题刚做了
请问A是什么意思,为什么不对?谢谢