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仙赛法师 · 2024年11月08日

存货减值

  1. CFA I
  2. FRA

NO.PZ2016012102000113

问题如下：

Goodluck Company under IFRS wrote its inventory value down from cost of $10,000 to net realizable value of $8,000. Which of the following is least likely regarding the financial statement effect of this change.

选项：

A.

loss reported as other comprehensive income.

B.

a seperate line item.

C.

increase in cost of sales.

解释：

A is correct.

If inventory writedown, will increase in cost of sales and a seperate line item on the income statement,

考点：LIFO和FIFO

如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）.

存货减值的话不是cogs增加吗？为什么还需要单独列示？

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1 个答案

王园圆_品职助教 · 2024年11月08日

同学你好，因为题目问的是以下那个选项最错

所以助教理解A选项错的最厉害，所以B才不选的

按照现在的规定确实应该直接调增当期COGS就好了；所以B看着也很奇怪，有点像确认一个impairment loss的感觉（不是IFRS的规定，助教查了中国会计是这么记账的，而中国会计基础来源于IFRS）——就虽然也不对，但是错的没有A厉害，所以不选B


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