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rabbit · 2020年07月14日

问一道题:NO.PZ2018062004000172

问题如下:

Given that fair value model is adopted to value the investment property, which of the following is not true?

选项:

A.

Revaluation above historical cost is recorded on the income statement.

B.

Fair value model is not identical to revaluation model.

C.

Revaluation above historical cost is recorded on the other comprehensive income.

解释:

C is correct. Fair value model is not identical to revaluation model. In fair value model, revaluation above historical cost is recorded as a gain on the income statement. In revaluation model, revaluation above historical cost is recognized on the other comprehensive income.

revaluation under historical cost is recognized as a loss on the income statement.如果是损失,房地产投资 也计入I/S中吗 ?

2 个答案

纠纠_品职答疑助手 · 2020年07月18日

fair value model是损失和收益都计入损益表,这一般适用于投资资产。

纠纠_品职答疑助手 · 2020年07月14日

嗨,从没放弃的小努力你好:


是的,在Revaluation 下损失都是计入I/S的,收益超过历史成本的部分都是计入OCI的。

房地产如果被指定成Revaluation model也要遵照这个模型。


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2018-11-28 23:52 1 · 回答