xixi
2022-04-07 22:4736 A company is most likely to: A use a fair value model for some investment property and a cost model for other investment property. B change from the fair value model when transactions on comparable proper- ties become less frequent. C change from the fair value model when the company transfers investment property to property, plant, and equipment. 36 C is correct. A company will change from the fair value model to either the cost model or revaluation model when the company transfers investment property to property, plant, and equipment. 確認(rèn)一下A選項，投資性房地產(chǎn)要么都用fair value要么都用cost model，不能一些用fair value一些用cost model對嗎？
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個回答
Sinny助教
2022-04-08 10:14
該回答已被題主采納
同學(xué)你好，對的哈，投資性房地產(chǎn)只能用一種計量方式哈
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