悬赏求问：CFA L1 2012 SAMPLE2 第30题！ investment, 2012, valuation, 2011, statements

islandgyrl

A company which prepares its financial statements according to IFRS, owns investment property which it earns rental income. It values the properties using fair value model based on prevailing rental markets. A summary of the property's valuation:

begining 2009 (Acquired)    50 million
2009    50.5 million
2010    54.5 million
2011    48 million

the impact of the revaluation on 2011 financial statement?

小弟纠结于答案 为什么选择 A. 6.5 million charge to net income
而不是 C. 4.5million charge to revaluation surplus and 2.0 million charge to net income?
印象中即使在IFRS中也不能upward revaluation above historical cost, 难道不是么？求好心人帮助解答疑惑谢谢..

另,觉得2012 的sample和mock都好难。。错巨多求安慰。。。




最佳答案