NO.PZ2018062004000174
问题如下:
Which of the following statement is most likely correct about investment property:
选项:
A.The fair value model is identical to the revaluation model.
B.If a company choose the fair value model, it can change to cost model if transactions on comparable properties is less frequent.
C.A company must apply the same model to all invenstment properties.
解释:
Answer is C. The company should use the same model for all of its investment properties. If the company choose the fair value model, it must continue to use this model until the property is disposal or no longer classified as investment property.
请问如何区分记忆在国际准则下,有的可以超过原来的值,有的不能超过呢?