李同學(xué)
2018-05-24 13:23Carrying inventory at a value above its historical cost would most likely be permitted if: the inventory was held by a producer of agricultural products. financial statements were prepared using US GAAP. the change resulted from a reversal of a previous write-down. 原版書后題，這題選A，但是整個(gè)題意我都沒看懂....麻煩老師解答下謝謝
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Irene助教
2018-05-24 18:55
該回答已被題主采納
同學(xué)你好。
Carrying inventory at a value above its historical cost 。就是說存貨的賬面價(jià)值高于歷史成本，也就是write-up。那么這個(gè)時(shí)候，只有美國準(zhǔn)則下的特例，也就是大宗商品農(nóng)產(chǎn)品，允許write-up。所以選A。
B不對(duì)，因?yàn)槊绹鴾?zhǔn)則下的其他正常的存貨，還是不允許write-up的。
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