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沐沐的方盒 · 2022年04月03日

这个知识点是在哪里讲的？新考纲里还有吗？

  1. CFA I
  2. FRA

NO.PZ2017102901000062

问题如下：

Under IFRS, what must be disclosed under the cost model of valuation for investment properties?

选项：

A.

Useful lives

B.

The method for determining fair value

C.

Reconciliation between beginning and ending carrying amounts of investment property

解释：

A is correct.

Under IFRS, when using the cost model for its investment properties, a company must disclose useful lives. The method for determining fair value, as well as reconciliation between beginning and ending carrying amounts of investment property, is a required disclosure when the fair value model is used.

如题

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1 个答案

Kiko_品职助教 · 2022年04月05日

嗨，从没放弃的小努力你好：


还有的，但不做重点，因为disclose本身就不是一个很重要的知识点，比较重要的是Other Relevant Information一节的内容，在基础班讲义第15页。其他的跟着老师上课讲解的内容走就行，再通过题目做一点补充即可。disclose在掌握的时候不要死记硬背，要结合一下对相关会计政策的理解。这道题问的是投资性房地产如果用的是cost model，必须要披露什么。B选项很容易排除，因为cost model最关心的是historical cost，fair value只有在减值时才使用，我们对fair value的确定方法并不关心。对于cost model，每年都要做的是折旧，所以我们对资产的使用年限非常关心，所以A选项是必须披露的。

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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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相关问题

NO.PZ2017102901000062 问题如下 Unr IFRS, whmust scloseunr the cost mol of valuation for investment properties? A.Useful lives B.The methofor termining fair value C.Reconciliation between beginning anenng carrying amounts of investment property A is correct.Unr IFRS, when using the cost mol for its investment properties, a company must sclose useful lives. The methofor termining fair value, well reconciliation between beginning anenng carrying amounts of investment property, is a requiresclosure when the fair value mol is use IFRS需要scloseuseful livesUS GAAP需要sclose estimate of amortization expense 还有什么？

2022-11-03 05:50 1 · 回答

NO.PZ2017102901000062 老师，为什么cost mol 下C不需要sclose

2021-06-05 21:58 1 · 回答

The methofor termining fair value Reconciliation between beginning anenng carrying amounts of investment property A is correct. Unr IFRS, when using the cost mol for its investment properties, a company must sclose useful lives. The methofor termining fair value, well reconciliation between beginning anenng carrying amounts of investment property, is a requiresclosure when the fair value mol is use请问c是什么意思？……谢谢

2020-08-04 21:30 1 · 回答

这里的fair value mol是不是就是revaluation mol？

2020-07-24 20:46 1 · 回答