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FrankSun · 2020年01月11日

问一道题：NO.PZ2017102901000062

  1. CFA I
  2. FRA

问题如下：

Under IFRS, what must be disclosed under the cost model of valuation for investment properties?

选项：

A.

Useful lives

B.

The method for determining fair value

C.

Reconciliation between beginning and ending carrying amounts of investment property

解释：

A is correct.

Under IFRS, when using the cost model for its investment properties, a company must disclose useful lives. The method for determining fair value, as well as reconciliation between beginning and ending carrying amounts of investment property, is a required disclosure when the fair value model is used.

老师，我对哪些需要disclose太摸不清了， 有list吗

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1 个答案

Olive_品职助教 · 2020年01月12日

嗨，爱思考的PZer你好：


我们这个知识点不做list，因为disclose本身就不是一个很重要的知识点，比较重要的是Other Relevant Information一节的内容，在基础班讲义第17页。其他的跟着老师上课讲解的内容走就行，再通过题目做一点补充即可。disclose在掌握的时候不要死记硬背，要结合一下对相关会计政策的理解。这道题问的是投资性房地产如果用的是cost model，必须要披露什么。B选项很容易排除，因为cost model最关心的是historical cost，fair value只有在减值时才使用，我们对fair value的确定方法并不关心。对于cost model，每年都要做的是折旧，所以我们对资产的使用年限非常关心，所以A选项是必须披露的。


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