开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Tough®Man🛡 · 2020年07月24日

问一道题：NO.PZ2017102901000062

  1. CFA I
  2. FRA

问题如下：

Under IFRS, what must be disclosed under the cost model of valuation for investment properties?

选项：

A.

Useful lives

B.

The method for determining fair value

C.

Reconciliation between beginning and ending carrying amounts of investment property

解释：

A is correct.

Under IFRS, when using the cost model for its investment properties, a company must disclose useful lives. The method for determining fair value, as well as reconciliation between beginning and ending carrying amounts of investment property, is a required disclosure when the fair value model is used.

这里的fair value model是不是就是revaluation model？

添加评论
1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年07月26日

嗨，从没放弃的小努力你好：


这两种方法都是按照公允价值入账。不一样的地方在与：

revalueation model 大于历史账面价值的部分的不会进入损益表，亏损部分会会进入损益表。

fair value model 不管涨跌，差额都会进入损益表。


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


  • 1

    回答

  • 0

    关注

  • 586

    浏览
相关问题

NO.PZ2017102901000062 问题如下 Unr IFRS, whmust scloseunr the cost mol of valuation for investment properties? A.Useful lives B.The methofor termining fair value C.Reconciliation between beginning anenng carrying amounts of investment property A is correct.Unr IFRS, when using the cost mol for its investment properties, a company must sclose useful lives. The methofor termining fair value, well reconciliation between beginning anenng carrying amounts of investment property, is a requiresclosure when the fair value mol is use IFRS需要scloseuseful livesUS GAAP需要sclose estimate of amortization expense 还有什么？

2022-11-03 05:50 1 · 回答

NO.PZ2017102901000062问题如下Unr IFRS, whmust scloseunr the cost mol of valuation for investment properties? A.Useful lives B.The methofor termining fair value C.Reconciliation between beginning anenng carrying amounts of investment property A is correct.Unr IFRS, when using the cost mol for its investment properties, a company must sclose useful lives. The methofor termining fair value, well reconciliation between beginning anenng carrying amounts of investment property, is a requiresclosure when the fair value mol is use如题

2022-04-03 19:15 1 · 回答

NO.PZ2017102901000062 老师，为什么cost mol 下C不需要sclose

2021-06-05 21:58 1 · 回答

The methofor termining fair value Reconciliation between beginning anenng carrying amounts of investment property A is correct. Unr IFRS, when using the cost mol for its investment properties, a company must sclose useful lives. The methofor termining fair value, well reconciliation between beginning anenng carrying amounts of investment property, is a requiresclosure when the fair value mol is use请问c是什么意思？……谢谢

2020-08-04 21:30 1 · 回答