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2022-04-07 22:4629 The 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: A carrying amount. B carrying amount adjusted for impairment. C historical cost net of accumulated depreciation. 29 A is correct. The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation. 這一題有點(diǎn)和減值搞混了，IFRS下Revaluation model減值是carrying amount減去recoverable amount, gain or loss是sales proceeds減去carrying amount，如果一個(gè)設(shè)備發(fā)生減值之后，再把它賣掉，產(chǎn)生的gain or loss就是sales proceeds減去現(xiàn)在的carrying value（減值之后的carrying value，也就是減值之前的carrying value-recoverable amount），我的理解對(duì)嗎？
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(gè)回答
Sinny助教
2022-04-08 09:55
該回答已被題主采納
同學(xué)你好，revaluation model下，企業(yè)的資產(chǎn)的賬面價(jià)值是用資產(chǎn)的公允價(jià)值
而cost model下，企業(yè)資產(chǎn)的賬面價(jià)值等于資產(chǎn)的歷史成本減去累計(jì)折舊減去減值損失
不管是哪個(gè)模型，出售資產(chǎn)獲得的利得或者損失都是等于出售資產(chǎn)收到的錢（sales proceeds）減去資產(chǎn)的賬面價(jià)值得到
如果是revaluation model，賬面價(jià)值就是他的公允價(jià)值
如果是cost model，賬面價(jià)值就是其歷史成本減去累計(jì)折舊再減去減值損失哈
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追問
也就是說如果在revaluation model下發(fā)生減值，新的賬面價(jià)值是已經(jīng)包含了減值之后的賬面價(jià)值了對(duì)嗎？
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追答
同學(xué)你好，不管是revaluation model還是cost model，賬面價(jià)值都是已經(jīng)包含了減值之后的金額的哈
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