问题
单项选择题
The fair market value of a tangible noncurrent asset exceeds historical cost. Under Intemational Financial Reporting Standards (IFRS), this asset is least likeLy carried on the balance sheet at:（）
A. fair value.
B. historical cost less any accumulated depreciation.
C. fair value less any accumulated depreciation.
答案
参考答案：A
解析：
成本模型(cost model)：carrying value=historical cost-accumulated depreciation。重估模型(revaluation model)：carrying value=fair value-accumulated depreciation。IFRS对上述两种方法都允许使用，而U. S. GAAP只允许使用成本模型。