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luvsweeties · 2018年11月28日

问一道题:NO.PZ2017102901000059 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

请问老师,carrying value / book value不就等于historical cost减掉accumulated depreciation吗?

a选项和c的区别在哪…

这道题应该怎么理解呢

1 个答案
已采纳答案

品职辅导员_小明 · 2018年11月28日

C说的是historical cost错的,revaluation model用fair value计量。

carrying value只是账面价值,账面价值可以是根据历史成本也可以是根据fair value

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