当前位置： 找题吧 >  CFA特许金融分析师 CFA考试LevelⅠ
[单选题]

A company that prepares its financial statements in accordance with International Financial Reporting Standards (IFRS) uses the revaluation model to value land. At the end of the current year, the value of land, newly acquired this year, has increased and will be adjusted on the balance sheet.
This land is the only asset in its asset class for revaluation purposes. Which of the following statements is most accurate? In the current period, the revaluation of the land will:

A.Increase return on assets.

B.Decrease the debt-to-equity ratio.

C.Increase return on sales.

参考答案与解析：

相关试题

A company that prepares its financial statements in accordance with International Financial Reportin

[单选题]A company that prepares its financial statements in accordance with Interna

  • 查看答案

    • For a company that prepares its financial statements under International Financial Reporting Standar

    [单选题]For a company that prepares its financial statements under International Fi

  • 查看答案

    • On 1 January, a company that prepares its financial statements according to International Financial

    [单选题]On 1 January, a company that prepares its financial statements according to

  • 查看答案

    • A company which prepares its financial statements in accordance with IFRS incurred and capitalized €

    [单选题]A company which prepares its financial statements in accordance with IFRS i

  • 查看答案

    • A company, which prepares its financial statements in accordance with IFRS is in the process of deve

    [单选题]A company, which prepares its financial statements in accordance with IFRS

  • 查看答案

    • A company that prepares its financial statements in accordance with IFRS incurred and capitalized€2

    [单选题]A company that prepares its financial statements in accordance with IFRS in

  • 查看答案

    • A company, which prepares its financial statements in accordance with IFRS uses the revaluation mode

    [单选题]A company, which prepares its financial statements in accordance with IFRS

  • 查看答案

    • A company that prepares its financial statements in accordance with IFRS issues ￡5,000,000 facevalue

    [单选题]A company that prepares its financial statements in accordance with IFRS is

  • 查看答案

    • A company, which prepares its financial statements in accordance with IFRS issues ￡5,000,000 face va

    [单选题]A company, which prepares its financial statements in accordance with IFRS

  • 查看答案

    • A company manufactures aluminum cans for the beverage industry and prepares its financial statements

    [单选题]A company manufactures aluminum cans for the beverage industry and prepares

  • 查看答案

    • A company that prepares its financial statements in accordance with International Financial Reportin