CFA例題是歷年考試的題目，是考試的重難點(diǎn)地方，因此建議考生在考前能夠進(jìn)行至少三套真題的練習(xí)，這不是馬上7月CFA考試了，不知道你準(zhǔn)備的怎么樣呢？

Which of the following statements about balance sheets is most accurate?For balance sheets prepared under:

A、IFRS,a classified balance sheet must present current assets before noncurrent assets.

B、US GAAP,intangibles must be valued at historical cost.

C、IFRS,a commercial real estate company should use a liquidity based presentation.


【Answer】B

【analysis】

B is correct.Under US GAAP,intangibles must be valued at historical cost;under IFRS they can be valued at cost or ruation.

A is incorrect.Under IFRS,a classified balance sheet does separate current assets from non-current assets,but non-current assets could be presented first.

C is incorrect.A commercial real estate company would have many non-liquid assets and would not likely use the liquidity-based presentation under IFRS.A commercial bank would use this format.

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