一个问题关于IAS16--Initial cost element

看到一道题，考的是IAS16的initial cost element
其中有个early settlement discount, 要不要在算initial cost中扣除？
我觉得应该扣除，但是答案没有扣除。

相关题目内容如下：
Broadoak paid for the plant (excluding the ancillary costs) within four weeks of order, thereby obtaining an early settlement discount of 3%.

hello, I will suggest:
if it is a purchase of plant, according to FRS16, the cost of an item of PPE is its purchase price after deducting trade discount and rebates. so, this 3% discount need to be deducted from cost.
But it is possible that there is other related elements in this question, that is the reason why the answer is different.

论坛牛人多，问题尽管来~~！

你自己都说了是early settlement discount，肯定是不扣除的
trade discount 是要扣除的
这个在F3里就学过了……

shui2001 发表于 2012-3-8 19:55 static/image/common/back.gif
你自己都说了是early settlement discount，肯定是不扣除的
trade discount 是要扣除的
这个在F3里就学过 ...

Many Thanks!