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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？

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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！


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