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2022-04-07 22:4523 MARU S.A. de C.V., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU’s machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010, the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? A Yes. B No, because this revaluation is recorded directly in equity. C No, because value increases resulting from revaluation can never be recog- nized as a profit 23 B is correct. In this case, the value increase brought about by the revaluation should be recorded directly in equity. “The reason is that under IFRS, an increase in value brought about by a revaluation can only be recognized as a profit to the extent that it reverses a revaluation decrease of the same asset previously recognized in the income statement”. The reason這句話是什么意思？
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
2022-04-08 10:58
該回答已被題主采納
同學(xué)你好，the reason這句話在解釋為什么C選項不對
revaluation model下，如果企業(yè)之前確認(rèn)過revaluation loss，那么之后的revaluation產(chǎn)生的利得需要先去抵減之前的revaluation loss（即確認(rèn)在利潤表中）
當(dāng)之前抵減的loss全部回轉(zhuǎn)，利潤表中不再有該資產(chǎn)的revaluation loss，多出來的revaluation gain是確認(rèn)在企業(yè)的資產(chǎn)負(fù)債表的OCI中的哈
因此C說的never recognized as a profit說法不對
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