李同学2019-01-22 17:15:30

Under the revaluation model for property, plant, and equipment and the fair model for investment property: A fair value of the asset must be able to be measured reliably. B net income is affected by all changes in the fair value of the asset. C net income is never affected if the asset increases in value from its carrying amount. 上一题 下一题 ?正确答案A 您的答案C本题平均正确率：60% ?Investment Property难度：一般 推荐： ? ? ? ? ? 答案解析 Under both the revaluation model for property, plant, and equipment and the fair model for investment property, the asset's fair value must be able to be measured reliably. Under the fair value model, net income is affected by all changes in the asset's fair value. Under the revaluation model, any increase in an asset's value to the extent that it reverses a previous revaluation decrease will be recognized on the income statement and increase net income. 请问： 1.这道题小视频里没有讲完，请问B,C选项的可否再进一步解释一下？和我发的截屏有无关联？2.***老师的这张图中：GAAP注明投资性房地产被认作长期资产，但是IFRS下投资性房地产算存还是长期资产？