NO.PZ2017102901000015
问题如下:
A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:
选项:
A.lower.
B.unchanged.
C.higher.
解释:
C is correct.
Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.
选的unchanged ,我知道incremental cost是资本化,但我以为是和cash进行了一个平衡,incremental 和履约成本都是对b/s的asset增加吗?