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王二狗 · 2021年09月18日

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?

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?

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年09月21日

嗨,努力学习的PZer你好:


同学说的没错,但是同学可能比较的对象有点问题,这道题目不是说获不获取这项合同对盈利的影响。

这道题目的比较点是比较现在的会计准则(converged accounting standards)和之前的会计准则的对于这项交易的处理之间的差异。

converged accounting standards是将获得的合同的成本资本化,之前的准则是费用化,这两个相比较,现在的签约时刻的profitability是比以前高。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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