ENADE Ciências Contábeis Practice Questions - ENADE Ciências Contábeis - Exame Nacional De Desempenho Dos Estudantes Exam

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CPC 00 (R2) classifies measurement bases into two main categories: historical cost (custo histórico) and current value (valor atual). Which measurement base reflects the present value of the estimated future cash flows that an entity expects to derive from the continuing use of an asset and from its ultimate disposal?

Fair value less costs of disposal (Valor justo líquido das despesas de alienação). Current replacement cost (Custo corrente de reposição ou reposição equivalente). Value in use for assets / Fulfillment value for liabilities (Valor em uso / Valor de cumprimento). Net realizable value under normal liquidation conditions (Valor realizável líquido ordinário), measured as estimated selling price less costs to sell.

Correct Answer:

Value in use for assets / Fulfillment value for liabilities (Valor em uso / Valor de cumprimento).

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