【每日一练】CFA 一级（2015年）

Question：

A company that reports in accordance with International Financial Reporting Standards (IFRS) does not use the cost model to value its investment properties and property, plant, and equipment. Information related to an investment property and a plant is as follows:

On its income statement for the year, the company will most likely recognize a gain (in thousands) of:
A. €200.
B. €300.
C. €100.

Answer = C 
The fair value model would be used for the investment property and the €100 thousand gain should be recognized on the company’s income statement. The revaluation model would be used for the plant, and the €200 thousand gain should be recognized in the revaluation surplus account on the balance sheet with no impact on net income. Therefore, only the €100 thousand will affect net 
income.

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

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