问题如下:
If a company uses the fair value model to value investment property, changes in the fair value of the asset are least likely to affect:
选项:
A.net income.
B.net operating income.
C.other comprehensive income.
解释:
C is correct.
When a company uses the fair value model to value investment property, changes in the fair value of the property are reported in the income statement—not in other comprehensive income.
除了investment property以外,什么情况下使用fair value,or historical value,or revaluation value?