胡同學
2020-07-11 14:39老師好,下題中為什么這筆borrowing cost資本化的話,是作為inventory而不是PP&E?是因為這個asset for sale嗎?那什么情況下可以capitalize as a part of PP&E呢? When constructing an asset for sale, directly related borrowing costs are most likely: A. expensed as incurred B. capitalized as part of inventory C. capitalized as part of PP&E
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個回答
Sinny助教
2020-07-13 11:42
該回答已被題主采納
同學你好,作為inventory是因為這個asset是for sale的沒錯,如果是持有為了使用,held for use的,那么就應(yīng)該作為PPE
