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王秋宇 · 2022年03月08日

题目作对了

  1. CFA I
  2. FRA

NO.PZ2016012102000113

问题如下：

Goodluck Company under IFRS wrote its inventory value down from cost of $10,000 to net realizable value of $8,000. Which of the following is least likely regarding the financial statement effect of this change.

选项：

A.

loss reported as other comprehensive income.

B.

a seperate line item.

C.

increase in cost of sales.

解释：

A is correct.

If inventory writedown, will increase in cost of sales and a seperate line item on the income statement,

考点：LIFO和FIFO

如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）.

但还是想知道A选项是什么意思

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1 个答案

Kiko_品职助教 · 2022年03月09日

嗨，爱思考的PZer你好：


A选项说的是减值的损失报告在OCI中。是错的。 所以选A

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