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?
问题如下图:
选项:
A.
B.
C.
解释:
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
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?