李同学2019-01-16 18:08:39
The carrying value of inventories reflects: A their original cost. B their current value. C the lower of original cost or net realizable value. C Inventories are carried at historical cost, unless the current replacement cost of the inventory is less. 请问:这里没说IFRS条件下,选C是不是不太严谨,所以因为没得选了所以选C吗?
查看试题回答(1)
Yan2019-01-17 09:22:47
同学你好,CFA的题目如果不说US GAAP的话那就是用的IFRS.
- 评论(0)
- 追问(0)


评论
0/1000
追答
0/1000
+上传图片