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A firm that reports under IFRS is producing under a long-term contract for which it cannot measure the outcome reliably. In the first year of the contract, the firm has spent €300,000 and collected €2

A、Revenue of €300,000,expenses of €300,000,and no profit.

B、No revenue,expenses,or profit until the contract is completed.

C、Revenue of €200,000,expenses of €300,000,and a loss of €l00,000.

答案
A
解析：Under IFRS, if the outcome of a long-term contract cannot be estimated reliably, the firm should expense costs when incurred, recognize revenue to the extent of the costs, and recognize profit only when the contract is complete. The firm does not need to recognize a loss when expenses are greater than cash collected, but would need to recognize a loss if it determined that a loss on the contract was likely.
发布时间：2022-02-01
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