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 ?