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472121 · 2019年09月18日

问一道题:NO.PZ2016012101000138 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

请问如果是us gaap就选A对么?

1 个答案

Olive_品职助教 · 2019年09月19日

同学你好,你的理解是正确的,美国准则是不允许减值回转的。加油

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