陳同學(xué)
2019-12-19 09:09MARU S.A. de CAT., 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? 這題的答案，C為什么不對(duì)？ B No, because this revaluation is recorded directly in equity. C No, because value increases resulting from revaluation can never be recognised as a profit.
所屬：CFA Level I 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2019-12-19 09:34
該回答已被題主采納
同學(xué)你好，revaluation gain計(jì)入OCI是指超過(guò)原先價(jià)值的gain
舉個(gè)例子，如果原先價(jià)值10000，現(xiàn)在公允價(jià)值11000，1000的gain計(jì)入OCI
但是如果原先10000，之后又貶值到8000，然后revaluation之后上升到9000，此時(shí)的gain計(jì)入的是利潤(rùn)表，因此C不對(duì)哦
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