来自：ACCA > SBR 2019-10-30 14:17
考官文章cryptocurrency追问
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189****2682
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53
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1332天前
融跃ACCA答疑老师 2019-10-31 10:05
致精进的你:
其实是适用的。下面是non-monerary的定义，具体的处理方式在照片里面，同学可以更深入了解一下。 A non-monetary item is the absence of a right to receive (or an obligation to deliver) a fixed or determinable number of units of currency. Examples of non-monetary items include advance consideration paid or received, goodwill, PP&E, intangible assets, inventories and provisions that are to be settled by the delivery of a non-monetary asset (see IAS 21.16). Investments in equity instruments are also non-monetary items (IFRS 9.B5.7.3).
The real talent is resolute aspirations.
真正的才智是刚毅的志向。
