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Leaiatu · 2019年10月29日

问一道题:NO.PZ2017102901000062 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

请问老师除了cost model of valuation还有另一种model是什么,两者区别是什么

1 个答案
已采纳答案

Olive_品职助教 · 2019年10月30日

同学你好,IFRS下投资性房地产可以用cost model也可以用fair value model,前者跟普通的PPE一样是用历史价值入账,定期进行减值测试,后者是用fair value作为账面价值,fair value涨涨跌跌导致的gain or loss计入I/S。加油!

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