准则号是否要写？能提高得分概率吗？

老师，请问我们在答题是需要把根据的准则号写出来吗？比如到底是根据IFRS16PPE还是IAS37等等。

Provisions (IAS37) 2021-03-12 21:48:46

问题来源：

Exercise:

1. During April 2016, an explosion at a different office block caused substantial damage and it was estimated that the fair value fell from $20 million at 30 June 2015 to $14 million at 30 June 2016. Zippy has estimated that costs of $3 million would be required to repair the block but is unsure whether to carry out the repairs or whether to sell the block for a reduced price.

The property has been left in the financial statements at a value of $20 million. A provision of $3 million for the repair costs was charged to other expenses. (Sept/Dec. 2016 Q1 Note 5)

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王老师

2021-03-13 14:40:24 615人浏览

你好，同学

准则号是建议大家在答题中准确写出来的，可以提高相对得分概率。

加油，努力的天使！

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准则号是否要写？能提高得分概率吗？

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