1個回答
Evian, CFA助教
2018-05-30 10:02
該回答已被題主采納
妍華同學你好,這個116題考察的是4.26.1.1最后一點,百題70頁,什么情況下Reporting inventory可以超過historical cost
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追問
不好意思,什么情況下可以超越HC?
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追答
妍華同學你好,Reporting inventory above the historical cost is only permitted under IFRS and U.S. GAAP in certain industries such as agricultural and forest products, minieral ores, and precious metals.
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追問
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