李同學(xué)
2018-05-24 16:21The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less: carrying amount. carrying amount adjusted for impairment. historical cost net of accumulated depreciation. 原版書后題，這題選A，老師我覺得ABC三個(gè)選項(xiàng)好像都能選？題意有點(diǎn)模糊了，麻煩老師解答下
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 19:10
該回答已被題主采納
同學(xué)你好。
不是的，關(guān)鍵是revaluation model下，資產(chǎn)用公允價(jià)值計(jì)量，是不需要impairment和depreciation的。
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