问题如下图：
选项：
A. 
B. 
C. 
解释：
1、有个问题没弄清楚，cost model和revaluation model（IFRS only）都是long-lived asset用的吗？
2、那fair value model是计量什么用的？也是asset吗？
3、记忆中两者的区别：revaluation model的gain记在OCI，loss记在I/S；fair value的gain/loss都记在I/S，是这样吗老师
luvsweeties · 2018年11月28日
问题如下图：
选项：
A.
B.
C.
解释：
1、有个问题没弄清楚，cost model和revaluation model（IFRS only）都是long-lived asset用的吗？
2、那fair value model是计量什么用的？也是asset吗？
3、记忆中两者的区别：revaluation model的gain记在OCI，loss记在I/S；fair value的gain/loss都记在I/S，是这样吗老师
疯狂提问宝宝…………
NO.PZ2018062018000061 问题如下 When comparing the revaluation mol for long-liveassets anthe fair value mol for investment property, whiof the following is not true? A.Unr the revaluation mol, fair value above historiccost is recognizea gain on the income statement. B.Unr the fair value mol, fair value above historiccost is recognizea gain on the income statement. C.Unr both mols, the measurement of the asset’s fair value must reliable. A is correct. Unr both the revaluation mol anthe fair value mol, the measurement of the asset’s fair value must reliable. Unr the fair value mol, revaluation above historiccost is recognizea gain on the income statement. Unr the revaluation mol, revaluation above historiccost is recognizerevaluation surplus in owner's equity. 请问fair value mol和revaluation mol不是一个吗？fair value mol是指cost mol吗？
NO.PZ2018062018000061问题如下When comparing the revaluation mol for long-liveassets anthe fair value mol for investment property, whiof the following is not true?A.Unr the revaluation mol, fair value above historiccost is recognizea gain on the income statement. B.Unr the fair value mol, fair value above historiccost is recognizea gain on the income statement. C.Unr both mols, the measurement of the asset’s fair value must reliable. A is correct. Unr both the revaluation mol anthe fair value mol, the measurement of the asset’s fair value must reliable. Unr the fair value mol, revaluation above historiccost is recognizea gain on the income statement. Unr the revaluation mol, revaluation above historiccost is recognizerevaluation surplus in owner's equity.如发生反转，应抵扣院原账户
NO.PZ2018062018000061 问题如下 When comparing the revaluation mol for long-liveassets anthe fair value mol for investment property, whiof the following is not true? A.Unr the revaluation mol, fair value above historiccost is recognizea gain on the income statement. B.Unr the fair value mol, fair value above historiccost is recognizea gain on the income statement. C.Unr both mols, the measurement of the asset’s fair value must reliable. A is correct. Unr both the revaluation mol anthe fair value mol, the measurement of the asset’s fair value must reliable. Unr the fair value mol, revaluation above historiccost is recognizea gain on the income statement. Unr the revaluation mol, revaluation above historiccost is recognizerevaluation surplus in owner's equity. A Unr the revaluation mol, fair value above historiccost is recognizea gain on the income statement.错误。老师课上讲过，fair value above historiccost时，记在里子OCI里面，因此A错误。题目做对了。这一节视频课好像没有讲到B中fair value mol，后面视频会讲吗 具体是什么含义
NO.PZ2018062018000061问题如下When comparing the revaluation mol for long-liveassets anthe fair value mol for investment property, whiof the following is not true? A.Unr the revaluation mol, fair value above historiccost is recognizea gain on the income statement. B.Unr the fair value mol, fair value above historiccost is recognizea gain on the income statement. C.Unr both mols, the measurement of the asset’s fair value must reliable. A is correct. Unr both the revaluation mol anthe fair value mol, the measurement of the asset’s fair value must reliable. Unr the fair value mol, revaluation above historiccost is recognizea gain on the income statement. Unr the revaluation mol, revaluation above historiccost is recognizerevaluation surplus in owner's equity.如题
这里几个 mol 来回倒腾太困惑了，有点迷糊，强化的那个视频顺序也是有点颠倒没太看明白 这里对有形固定资产就讲了 cost 和 revaluation 两个 mol，这两个 mol 是用来干嘛的？我看再前面一个 sli 提到说是计算后续计量的 但这个题目和解答里又出来个 fair value mo 这个助教的里，似乎 fair value mo又是第三个 mol，这个 mol 又是干嘛用的呢？在哪儿出现过呢？至少R26的强化视频里没有啊，我被这几个 mol 绕晕了 我做了个整理如下，你看看对不对
