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shuangzili · 2022年04月12日

答案什么意思?

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.

 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.



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,可以解释下吗?


这个应该放在OCI里,怎么能regard as profit

1 个答案

Kiko_品职助教 · 2022年04月12日

嗨,从没放弃的小努力你好:


增加的公允价值可以视为利润,但必须在以前的损益表中确认过相同的资产。

意思就是,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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