xixi2022-04-07 22:46:27

29 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. 这一题有点和减值搞混了，IFRS下Revaluation model减值是carrying amount减去recoverable amount, gain or loss是sales proceeds减去carrying amount，如果一个设备发生减值之后，再把它卖掉，产生的gain or loss就是sales proceeds减去现在的carrying value（减值之后的carrying value，也就是减值之前的carrying value-recoverable amount），我的理解对吗？