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?
NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an 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?
NO.PZ2016012102000113问题如下GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change.A.loss reporteother comprehensive income.B.a seperate line item.C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an 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). OCI一般用于记什么呢
NO.PZ2016012102000113问题如下GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change.A.loss reporteother comprehensive income.B.a seperate line item.C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an 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). 课件没有展开说,可以详细说一下美国准则和国际准则分别怎么做吗
NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an 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). 减值的COGS增加要单独列示吗?单独列示一项减值损失?
NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an 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). 如题,为什么COGS下降,但Cost of Sales会增加呢?好像没有必然的联系?