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xiao15 · 2021年10月02日

老师在revaluationmodel里面不是把gain放入oci吗 还是说 先loss再gain是可以放入I/S里面的？？

  1. CFA I
  2. FRA

NO.PZ2018062004000165

问题如下：

Company M follows IFRS and uses the revaluation model to record its long-lived assets. It cost $100,000 of the company to purchase an equipment in 2014, unexpectedly, in 2015 the equipment has a fair value of $102,000. Is it appropriate for company M to show a profit in its financial statement?

选项：

A.

It is inappropriate, the increased fair value should never be regarded as a profit.

B.

It is inappropriate, the revaluation should be recorded in equity.

C.

It is appropriate.

解释：

B is correct. The increased fair value can be regarded as profit based on IFRS, but only when the identical asset has been recognized in the income statement previously. In the given condition, the revaluation should be recorded in equity directly.

老师在revaluationmodel里面不是把gain放入oci吗 还是说 先loss再gain是可以放入I/S里面的？？

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1 个答案

Kiko_品职助教 · 2021年10月04日

嗨，爱思考的PZer你好：


如果是gain，就直接把gain直接放入oci。

如果先loss再gain，要先把I/S里面的loss填平，再把剩余部分的gain计入oci。老师上课也举了例子，1000-800，loss在i/s记200，第二年从800-1200，要先在i/s里加回来200，然后再在oci计入200

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