23 MARU S.A. de C.V., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU’s machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March?2010. As of 31 March?2010, the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? A Yes. B No, because this revaluation is recorded directly in equity. C No, because value increases resulting from revaluation can never be recog- nized as a profit 23 B is correct. In this case, the value increase brought about by the revaluation should be recorded directly in equity. “The reason is that under IFRS, an increase in value brought about by a revaluation can only be recognized as a profit to the extent that it reverses a revaluation decrease of the same asset previously recognized in the income statement”. The reason這句話是什么意思？
20 B is correct. Using the units-of-production method, depreciation expense amounts to Depreciation expense = 5,800,000?× (20,000/175,000) = 662,857 我的總結(jié)： 無形資產(chǎn)的units-of-production攤銷計(jì)算cost per unit分母除以expected production during life of the assets（vs有形資產(chǎn)除以的是total productive capacity） 老師我想再深入理解一下原理，為啥無形資產(chǎn)和有形資產(chǎn)units-of-production的cost per unit分母除的不一樣？
這道題題干和解答都沒太明白，沒有講解視頻，麻煩老師講一下呢
這道題不應(yīng)該先計(jì)算一下delta DTA 嗎？為750。然后再與減值的數(shù)值進(jìn)行對(duì)比？發(fā)現(xiàn)減值的數(shù)量大于delta DTA，故相當(dāng)于income expense = taxpable -(750-120），income expense增加，earning降低？
這道題不是太懂，請(qǐng)解釋一下謝謝～
老師，雙倍余額遞減法是不是最后兩年要直線折舊
這個(gè)題的b
upward revaluation， in subsequent periods, 為社么會(huì)導(dǎo)致 higher depreciation expense and lower profitability, lower ROA/ROE。是因?yàn)樯岛?，資產(chǎn)和殘值之間差別更大，depreciation更高了么？current profitability降低，是因?yàn)檎叟f費(fèi)用高，導(dǎo)致assets價(jià)值降低。lower ROA/E，這個(gè)不應(yīng)該升高么？因?yàn)橘Y產(chǎn)作為分母低，所以ROA高
市場(chǎng)利率上升，為什么債券價(jià)值降低呢？為什么carrying amount of the bonds being carried on the balance sheet is higher than the market value. The company could repurchase the bonds for less than the carrying amount, so the economic liabilities are overestimated.
Debt to equity和DTL有什么關(guān)聯(lián)呢
為啥計(jì)算時(shí)要減去allowance?
請(qǐng)解釋一下這道題謝謝～
請(qǐng)解釋下這道題各個(gè)選項(xiàng)，謝謝～
老師請(qǐng)問什么叫有條理的財(cái)務(wù)報(bào)告框架？老師上課有講嘛？
您好，想問下第93題，這個(gè)題是是因?yàn)樵瓉韨鶆?wù)攤銷是按照6%來進(jìn)行的，目前是市場(chǎng)的MR是7%，所以是攤銷的少了，然后導(dǎo)致債務(wù)被高估嗎
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