王同学2018-01-06 23:42:55
王同学a company previously expensed the incremental costs of obtaining a contract. All else is equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company's profitability initially appear： 答案是higher. 想问一下老师，这道题是为什么？
回答（1）
Sinny2018-01-08 09:36:44
Sinny同学你好，incremental cost of obtaining a contract 在IFRS和US GAAP下是需要资本化而不是费用化的，那么资本化之后企业的expense减少，profit上升，因此profitability 是higher的
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