【每日一练】CFA 一级（2015年）

Question：

For a company that prepares its financial statements under International Financial Reporting Standards (IFRS), for which of the following assets is it most likely that the company could report using the fair value model? 
A. Houses built by the company for sale to customers 
B. A building owned by the company and leased out to tenants 
C. A building the company owns and uses to house its administrative activities 

Answer = B 
Under IFRS, a building owned for the purpose of earning rentals or capital appreciation—in this case, the one owned by the company and leased out to tenants—is an investment property and can be reported under either the cost model or fair value model.

CFA Level I
“Inventories,” Michael A. Broihahn
Section 4
“Long-Lived Assets,” Elaine Henry and Elizabeth A. Gordon
Section 8

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