问题如下图:
选项:
A.
B.
C.
解释:
请问如果是us gaap就选A对么?
NO.PZ2016012101000138 问题如下 Eric’s UseBook Store prepares its financistatements in accornwith IFRS. Inventory wpurchasefor £1 million anlater markewn to £550,000. One of the books, however, wlater scovereto a rare collectible item, anthe inventory is now worth estimate£3 million. The inventory is most likely reporteon the balansheet at: A.£550,000. B.£1,000,000. C.£3,000,000. is correct.Unr IFRS, the reversof write-wns is requireif net realisable value increases. The inventory will reporteon the balansheet £1,000,000. The inventory is reportethe lower of cost or net realisable value. Unr US GAAP, inventory is carriethe lower of cost or market value. After a write-wn, a new cost basis is termineanaitionrevisions monly rethe value further. The reversof write-wns is not permitte解析国际准则下,减值损失可以回转,但又不能超过Cost。现在存货价值3million,cost=1million,所以只能回转到1million。 这个为什么不能用revaluation来考虑呢?IFRS允许revaluation mol,增加的值计入OCI中,是可以超过原资产的价值呀?还是说revaluation只适用于long liveasset,不适用于inventory?
NO.PZ2016012101000138 问题如下 Eric’s UseBook Store prepares its financistatements in accornwith IFRS. Inventory wpurchasefor £1 million anlater markewn to £550,000. One of the books, however, wlater scovereto a rare collectible item, anthe inventory is now worth estimate£3 million. The inventory is most likely reporteon the balansheet at: A.£550,000. B.£1,000,000. C.£3,000,000. is correct.Unr IFRS, the reversof write-wns is requireif net realisable value increases. The inventory will reporteon the balansheet £1,000,000. The inventory is reportethe lower of cost or net realisable value. Unr US GAAP, inventory is carriethe lower of cost or market value. After a write-wn, a new cost basis is termineanaitionrevisions monly rethe value further. The reversof write-wns is not permitte解析国际准则下,减值损失可以回转,但又不能超过Cost。现在存货价值3million,cost=1million,所以只能回转到1million。 rt
NO.PZ2016012101000138 问题如下 Eric’s UseBook Store prepares its financistatements in accornwith IFRS. Inventory wpurchasefor £1 million anlater markewn to £550,000. One of the books, however, wlater scovereto a rare collectible item, anthe inventory is now worth estimate£3 million. The inventory is most likely reporteon the balansheet at: A.£550,000. B.£1,000,000. C.£3,000,000. is correct.Unr IFRS, the reversof write-wns is requireif net realisable value increases. The inventory will reporteon the balansheet £1,000,000. The inventory is reportethe lower of cost or net realisable value. Unr US GAAP, inventory is carriethe lower of cost or market value. After a write-wn, a new cost basis is termineanaitionrevisions monly rethe value further. The reversof write-wns is not permitte解析国际准则下,减值损失可以回转,但又不能超过Cost。现在存货价值3million,cost=1million,所以只能回转到1million。 这样的价格也市场认可的啊
NO.PZ2016012101000138问题如下Eric’s UseBook Store prepares its financistatements in accornwith IFRS. Inventory wpurchasefor £1 million anlater markewn to £550,000. One of the books, however, wlater scovereto a rare collectible item, anthe inventory is now worth estimate£3 million. The inventory is most likely reporteon the balansheet at: A.£550,000. B.£1,000,000. C.£3,000,000. is correct.Unr IFRS, the reversof write-wns is requireif net realisable value increases. The inventory will reporteon the balansheet £1,000,000. The inventory is reportethe lower of cost or net realisable value. Unr US GAAP, inventory is carriethe lower of cost or market value. After a write-wn, a new cost basis is termineanaitionrevisions monly rethe value further. The reversof write-wns is not permitte解析国际准则下,减值损失可以回转,但又不能超过Cost。现在存货价值3million,cost=1million,所以只能回转到1million。关于reserve
回转最多回到之前的价格,也就1million 可是之前价格下降到5500000,那么,难道不用先弥补这部分的下跌,剩下的才记到资产负债表里吗? 老师不是说,要先弥补之前的?