Changing the inventory cost flow assumption to LIFO is an exception to the retrospective application of changes in accounting principle. This change is applied prospectively, with the carrying value of inventory on the date of the change as the first LIFO layer. 请问这个规定是只在US GAAP准则下适用呢还是IFRS下也适用？

Changing the inventory cost flow assumption to LIFO is an exception to the retrospective application of changes in accounting principle. This change is applied prospectively, with the carrying value of inventory on the date of the change as the first LIFO layer. 请问这个规定是只在US GAAP准则下适用呢还是IFRS下也适用？

11.单选题 已收藏 标记 纠错 A condition appears that the new project reduces the cash flows of an existing project, then this phenomena can be best described as a(n): A Sunk cost. B Opportunity cost. C Externality. 查看解析 上一题 提交试卷 正确答案C 您的答案B本题平均正确率：68% The basic of capital budgeting难度：容易 推荐：      答案解析 A new project reducing the cash flows of an existing project is an externality called "cannibalization". 问：机会成本和负面的外部性 最大的区别是什么？如何一针见血的分辨？

老师好，14题，c选项，5%的显著性水平不是应该是two tailed test 的拒绝域吗

the reversal of a write down of inventories就是指write up吗？我的意思是说这里的reversal 原意是回转，但是不一定回转到超过资产原值吧？而write up 是指回转至超过原值，这在US GAAP下是不允许的，但是reversal 应该是允许的吧？

A为什么不对

经济学里货币政策和财政政策这章，limitation of monetary policy这章的视频是之前introduction to monetary and fiscal policy和money creation process的内容，而limitation of monetary policy的视频内容没有，请老师们帮忙看一下

老师能再解释下A和C吗？

这…… 真的是FRM 二级的内容吗？ 完全， 没听过啊， 看课程大纲好像也没有这个知识点。

为什么 C不对