NO.PZ2016012101000172
问题如下:
If a company uses the fair value model to value investment property, changes in the fair value of the asset are least likely to affect:
选项:
A. net income.
B. net operating income.
C. other comprehensive income.
解释:
C is correct.
When a company uses the fair value model to value investment property, changes in the fair value of the property are reported in the income statement—not in other comprehensive income.
解析:国际准则下有投资性房地产这个概念。投资性房地产可以使用fair value model或者cost model来计量。本题问,如果使用fair value model,fair value的改变【不会】影响下列哪个科目。
Fair value model的会计处理是将投资性房地产fair value的涨跌一律确认在损益表中,因此会影响损益表科目,选项AB均排除。
Fair value model下,fair value的涨跌不影响OCI,选项C入选。
投资性房地产分为fair value model和cost model?有revaluation model吗?上涨计入oci,下跌计入NI的是cost model吗? 但是在固定资产那块儿分为cost model和revaluation model,上涨计入oci,下跌计入NI的是revaluation model。 难道在固定资产中cost model和revaluation model不一样,在投资性房地产中cost model就是revaluation model?好乱啊,能给系统说一下不?