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FrankSun · 2020年01月23日

问一道题:NO.PZ2018062004000174

问题如下:

Which of the following statement is most likely correct about investment property:

选项:

A.

The fair value model is identical to the revaluation model.

B.

If a company choose the fair value model, it can change to cost model if transactions on comparable properties is less frequent.

C.

A company must apply the same model to all invenstment properties.

解释:

Answer is C. The company should use the same model for all of its investment properties. If the company choose the fair value model, it must continue to use this model until the property is disposal or no longer classified as investment property.

A不是对的么?上一道题刚做了

1 个答案

Olive_品职助教 · 2020年01月23日

嗨,从没放弃的小努力你好:


A选项的意思是fair value model和revaluation model是一样的,这俩model说的是不是一回事。revaluation model是针对普通固定资产的,只有IFRS下有。fair value model是针对投资性房地产的。

IFRS:

  • 普通固定资产:cost model或revaluation model
  • 投资性房地产:cost model或fair value model

US GAAP:

  • 普通固定资产:cost model
  • 没有投资性房地产这种分类

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虽然现在很辛苦,但努力过的感觉真的很好,加油!