【每日一练】CFA 一级（2015年）

Question：

An analyst is reviewing the property, plant, and equipment disclosure related to a company's warehouse. The company uses the International Financial Reporting Standards (IFRS) revaluation model. The analyst would least likely be able to determine: 
A. the carrying amount under the cost model. 
B. the original date of acquisition. 
C. how the fair value was obtained. 

Answer = B 
IFRS does not require disclosure of the original date of acquisition.

CFA Level I
“Long-Lived Assets,” Elaine Henry and Elizabeth A. Gordon
Section 7
 

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