FrankSun · 2020年01月07日
问题如下：
Which of the following accounting treatment is most likely to be the same under both U.S. GAAP and the IFRS?
选项：
A.Reverse the inventory writedown.
B.Use the LIFO method.
C.Report the unrealized gain or loss from available-for-sale securities as equity.
解释：
C is correct.
Report the unrealized gain or loss from available-for-sale securities as equity under both U.S. and IFRS standards.
LIFO is not permitted under IFRS.
Reverse is not permitted under U.S. GAAP.
A是哪里讲到的呢
NO.PZ2016012102000200 问题如下 Whiof the following accounting treatment is most likely to the same unr both U.S. GAanthe IFRS? A.Reverse the inventory writewn. B.Use the LIFO metho C.Report the unrealizegain or loss from available-for-sale securities equity. C is correct.Report the unrealizegain or loss from available-for-sale securities equity unr both U.S. anIFRS stanr. LIFO is not permitteunr IFRS.Reverse is not permitteunr U.S. GAAP.考点 IFRS VS USGAAPAUSGAAP不允许存货减值转回，IFRS允许。BUSGAAP允许用LIFO，IFRS不允许C准则处理一致。对于可供出售金融资产(AFS)的未实现损益， 无论是国际准则还是美国准则都确认为权益项目（其他综合收益OCI）。 available-for-sell是US GAAP框架下的说法，所以C是不是也不太对？
NO.PZ2016012102000200 问题如下 Whiof the following accounting treatment is most likely to the same unr both U.S. GAanthe IFRS? A.Reverse the inventory writewn. B.Use the LIFO metho C.Report the unrealizegain or loss from available-for-sale securities equity. C is correct.Report the unrealizegain or loss from available-for-sale securities equity unr both U.S. anIFRS stanr. LIFO is not permitteunr IFRS.Reverse is not permitteunr U.S. GAAP.考点 IFRS VS USGAAPAUSGAAP不允许存货减值转回，IFRS允许。BUSGAAP允许用LIFO，IFRS不允许C准则处理一致。对于可供出售金融资产(AFS)的未实现损益， 无论是国际准则还是美国准则都确认为权益项目（其他综合收益OCI）。 这一题考的哪个知识点
NO.PZ2016012102000200问题如下 Whiof the following accounting treatment is most likely to the same unr both U.S. GAanthe IFRS?A.Reverse the inventory writewn.B.Use the LIFO methoC.Report the unrealizegain or loss from available-for-sale securities equity. C is correct.Report the unrealizegain or loss from available-for-sale securities equity unr both U.S. anIFRS stanr. LIFO is not permitteunr IFRS.Reverse is not permitteunr U.S. GAAP.考点 IFRS VS USGAAPAUSGAAP不允许存货减值转回，IFRS允许。BUSGAAP允许用LIFO，IFRS不允许C准则处理一致。对于可供出售金融资产(AFS)的未实现损益， 无论是国际准则还是美国准则都确认为权益项目（其他综合收益OCI）。 能否再一下存货减值转回的意思
NO.PZ2016012102000200 Use the LIFO metho Report the unrealizegain or loss from available-for-sale securities equity. C is correct. Report the unrealizegain or loss from available-for-sale securities equity unr both U.S. anIFRS stanr. LIFO is not permitteunr IFRS. Reverse is not permitteunr U.S. GAAP. 考点 IFRS VS USGAAUSGAAP不允许存货减值转回，IFRS允许。 BUSGAAP允许用LIFO，IFRS不允许 C准则处理一致。对于可供出售金融资产(AFS)的未实现损益， 无论是国际准则还是美国准则都确认为权益项目（其他综合收益OCI）。 如题。。。。。。。。。。。
NO.PZ2016012102000200 如题
