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忒弥斯的蒙眼布 · 2020年02月28日

老师,这道题还是不太明白,一点思路都没有

问题如下:

Based on IFRS, in which condition, the inventory can be carried at a value above its historical cost?

选项:

A.

The inventory belongs to a dealer of forest products.

B.

The firm changed its inventory cost flow methods from LIFO to FIFO.

C.

The firm changed its inventory cost flow methods from FIFO to LIFO.

解释:

A is correct. Based on IFRS, the inventory can be carried at a value above its historical cost when the inventories belong to producers and dealers of agricultural and forest products. Inventory cost flow methods have nothing to do with the value change of inventories.

老师,这道题还是不太明白,一点思路都没有,麻烦了

1 个答案

Olive_品职助教 · 2020年02月28日

嗨,努力学习的PZer你好:


这个知识点在基础班讲义258页,如果一点思路都没有,一定是学习的时候漏掉了这个知识点或者彻底遗忘了,可以复习一下哦~


-------------------------------
努力的时光都是限量版,加油!


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