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Zz12138 · 2024年12月18日

这道题怎么理解  不太懂

  1. CFA I
  2. FRA

NO.PZ2023081403000063

问题如下：

Q. Fernando’s Pasta purchased inventory and later wrote it down. The current net realizable value is higher than the value when written down. Fernando’s inventory balance will most likely be:

选项：

A.higher if it complies with IFRS.

B.higher if it complies with US GAAP.

C.the same under US GAAP and IFRS.

解释：

A is correct. IFRS requires the reversal of inventory write-downs if net realizable values increase; US GAAP does not permit the reversal of write-downs. Therefore, Fernando’s inventory balance would be higher under IFRS.

请详细讲一下这道题的解题思路

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1 个答案

王园圆_品职助教 · 2024年12月18日

同学你好，本题考查的就是以下讲义截图黄色部分的知识点

题目是说这个存货一开始发生了减值所以进行了write down,然后现在存货的NRV 又大于了carry value——问哪个准则下面存货的价值是最高的

既然net realizable value出现了上升，那就要看哪个准则允许存货之前的减值在后续年份可以回转——只有IFRS下存货的减值是可以回转，而US GAAP下是不允许为回转的，所以像题目描述的这种情况下，IFIS的存货carry value就可以再调增到NRV这么大的金额，而USGAAP依然要用较低的carry value，所以选A

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