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Victutu · 2020年05月11日

问一道题:NO.PZ2017102901000043

问题如下:

Company A adheres to US GAAP and Company B adheres to IFRS. Which of the following is most likely to be disclosed on the financial statements of both companies?

选项:

A.

Any material income resulting from the liquidation of LIFO inventory

B.

The amount of inventories recognized as an expense during the period

C.

The circumstances that led to the reversal of a write down of inventories

解释:

B is correct.

Both US GAAP and IFRS require disclosure of the amount of inventories recognized as an expense during the period. Only US GAAP allows the LIFO method and requires disclosure of any material amount of income resulting from the liquidation of LIFO inventory. US GAAP does not permit the reversal of prior-year inventory write downs.

能否请老师解释一下这道题,题面都没看懂

1 个答案

纠纠_品职答疑助手 · 2020年05月12日

嗨,从没放弃的小努力你好:


A公司遵守美国公认会计原则,B公司遵守国际财务报告准则。以下哪一项最有可能在两家公司的财务报表中披露?

A :liquidation of LIFO inventory 导致的利润增加 (IFRS不允许LIFO 所以不对)

B :本期确认为费用的存货金额

C: 导致存货跌价转回的情况(US GAAP不允许存货跌价转回)

这题考的是两个会计准则的差异。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!