FR《財(cái)務(wù)報(bào)告》習(xí)題

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來源: 正保會(huì)計(jì)網(wǎng)校編輯：smile 2021/02/09 10:01:10　字體：大小

2021年第一學(xué)期澳洲注冊(cè)會(huì)計(jì)師考試FR《財(cái)務(wù)報(bào)告》練習(xí)題：Which one of the following statements relating to current cost is not correct?

知識(shí)點(diǎn)

Which one of the following statements relating to current cost is not correct?

A The amounts are calculated using the effective interest method.

B Replacement cost is an entity-specific measure that depends on management intention.

C It lacks comparability as there may be significant differences between entities in determining current cost.

D In some circumstances reproduction cost may not be able to be established due to the uniqueness of a particular asset.

【答案】A

【解析】The correct answer is Option A. The effective interest method is applied when measuring assets at amortised cost. Assets measured at current cost are not discounted; they relate to the amounts that would be paid if an equivalent asset were acquired currently, or the liability settled.

Options B, C and D are all correct statements in relation to current cost.