NO.PZ2016012101000174
问题如下:
A company is most likely to:
选项:
A.
use a fair value model for some investment property and a cost model for other investment property.
B.
change from the fair value model when transactions on comparable properties become less frequent.
C.
change from the fair value model when the company transfers investment property to property, plant, and equipment.
解释:
C is correct.
A company will change from the fair value model to either the cost model or revaluation model when the company transfers investment property to property, plant, and equipment.
解析:对于投资性房地产,公司可以选择cost model or fair value model, 但一旦选用一个model,对于这家公司所有的投资性房地产都需要用这个model,不能说一部分用cost model,一部分用fair value model,选项A错误。
公司决定使用fair value model后,即使市场中可比资产交易不活跃,也要继续使用fair value model。选项B错误。
对于投资性房地产,fair value model是可以用的,但是对于PPE,只能用cost model或者revaluation model,因此如果公司决定把一个投资性房地产改为PPE,那么就不能再用FV model,需要change。选项C正确。
这道题我一开始觉得三个都不对,c选项是change from ,我理解成变为fair value,实际应该理解为改变原有的fair value?感觉这话有点没说完整