开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

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？？

添加评论
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

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

  • 1

    回答

  • 1

    关注

  • 438

    浏览
相关问题

NO.PZ2018062004000165问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement?A.It is inappropriate, the increasefair value shoulnever regara profit.B.It is inappropriate, the revaluation shoulrecorin equity.C.It is appropriate.B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly.没看懂答案是什么意思

2023-05-10 15:41 1 · 回答

NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. fair value 大于 carry value 放在O属于equity B没问题，但A为什么不对

2023-03-02 23:25 1 · 回答

NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. 什么情况下revaluation的值不能超过账面值？

2022-12-06 15:20 1 · 回答

NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. 老师能否一下B

2022-11-22 14:22 4 · 回答

NO.PZ2018062004000165问题如下Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement?A.It is inappropriate, the increasefair value shoulnever regara profit.B.It is inappropriate, the revaluation shoulrecorin equity.C.It is appropriate.B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly.它说增加的FV可以被当作profit，但仅限于同样的资产已经出现在损益表里？没明白，可以下吗？这个应该放在OCI里，怎么能regarprofit

2022-04-12 11:15 1 · 回答