问题如下图:
选项:
A.
B.
C.
解释:
老师,你好,这道题不明白的是,从哪里看出来回转的?谢谢!
the value when write down 是减值之后的价值,是吗?
NO.PZ2016012101000139 问题如下 Fernan’s Pasta purchaseinventory anlater wrote it wn. The current net realisable value is higher ththe value when written wn. Fernan’s inventory balanwill most likely be: A.higher if it complies with IFRS. B.higher if it complies with US GAAP. C.the same unr US GAanIFRS. is correct.IFRS require the reversof inventory write-wns if net realisable values increase; US GA not permit the reversof write-wns.解析IFRS允许存货减值回转,最多只能回转到减值前,US GAAP不允许减值回转,所以US GAAP下的存货账面价值还是减值后的金额,IFRS可以回转,存货账面价值更高。 题目不是说现在的NRV大于BV吗
NO.PZ2016012101000139问题如下Fernan’s Pasta purchaseinventory anlater wrote it wn. The current net realisable value is higher ththe value when written wn. Fernan’s inventory balanwill most likely be:A.higher if it complies with IFRS.B.higher if it complies with US GAAP.C.the same unr US GAanIFRS.is correct.IFRS require the reversof inventory write-wns if net realisable values increase; US GA not permit the reversof write-wns.解析IFRS允许存货减值回转,最多只能回转到减值前,US GAAP不允许减值回转,所以US GAAP下的存货账面价值还是减值后的金额,IFRS可以回转,存货账面价值更高。老师,The current net realisable value is higher ththe value whenwritten wn.这句话是不是可以看出回转了,因为高于nrv 但是又没有超过之前的cost
此题在哪里能看出来减值了两次?我理解,如果初次减值,nrv大于cost,则不需要减值,如果第二次判断是否需要减值,nrv大于cost,就要回转?
根据知识点,不是VRV和COST哪一个低,确定哪一个为carrying value 吗?现在nrv高,不是应该采取cost的价格,那么us 和ifrs都一样。我是这么考虑的
你好 这个完全不理解看之前的回答也不是很懂。主要考察的知识点是什么呢?