FR《财务报告》习题

来源：正保会计网校 2021-02-09

普通

2021年第一学期澳洲注册会计师考试EG《职业道德》练习题：Which one of the following statements relating to current cost is not correct?

知识点

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.