NO.PZ2023040501000008
问题如下：
Munroe’s calculations for Suburban’s holdings of Great Lakes at the end of 2013 are summarized in Exhibit 3. She believed that even with government bailouts, there was little chance of a permanent recovery in the automotive sector, and with Great Lakes’ heavy reliance on that industry, Suburban would most likely have to treat the investment as being impaired.
Suburban, which reports under US GAAP, has a history of purchasing community news groups from around the country.
Exhibit 3 Basis of Munroe’s Opinion of Impairment in Great Lakes, as of year-end 2013
With regard to Munroe’s opinion about the possible impairment of the investment in Great Lakes Free Press, the impairment loss (in thousands) is closest to:
选项：
A.$425.00.
$324.51.
$118.20.
解释：
Under US GAAP, if the fair value of the investment falls below the carrying amount, and assuming the decline is considered to be permanent (as Munroe expects), the impairment loss is recognized on the income statement and the carrying value of the investment is reduced to its fair value; the impairment loss is the difference between the carrying amount and the fair value (i.e., $1,264.51 thousand – $940.00 thousand = $324.51 thousand).
说好的两步法呢..
