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aileen20180623 · 2018年11月07日

问一道题:NO.PZ2016012102000113 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


减值我也记得视频里说的是增加cost  of  sales, 那这道题就是说简直

可以单列 seperate line item, 可是老师说不需要单列, 哪个正确?

是否可以单列是否都适用于GAAP 和IFRS?

1 个答案

品职辅导员_小明 · 2018年11月08日

并不是只能在COGS里,只不过没有特殊说明,原版书一般默认在COGS里,所以做题也是这样。

这个没有统一的标准

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