張同學(xué)
2020-07-20 13:34A is correct. Gross profit will most likely increase by CHF 7,775. The net realisable value has increased and now exceeds the cost. The write-down from 2017 can be reversed. The write-down in 2017 was 9,256 [92,560 × (4.05 – 3.95)]. IFRS require the reversal of any write-downs for a subsequent increase in value of inventory previously written down. The reversal is limited to the lower of the subsequent increase or the original write-down. Only 77,750 kilograms remain in inventory; the reversal is 77,750 × (4.05 – 3.95) = 7,775. The amount of any reversal of a write-down is recognised as a reduction in cost of sales. This reduction results in an increase in gross profit. 這個(gè)解析中為什么用4.05-3.95？為什么不是4.2-3.95？NRV
所屬：CFA Level I > Financial Reporting and Analysis 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
Vicky助教
2020-07-20 13:51
該回答已被題主采納
同學(xué)你好，
根據(jù)國(guó)際準(zhǔn)則，存貨減值之后可以回轉(zhuǎn)，但是不能高于原值。因此存貨單價(jià)可以回轉(zhuǎn)到4.05
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