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James · 2024年01月14日

tengible

  1. CFA I
  2. FRA

NO.PZ2018062018000057

问题如下：

Under U.S.GAAP, the measurement of impairment loss on tangible assets can be described as:

选项：

A.

carrying value less recoverable amount.

B.

carrying value less fair market value.

C.

fair market value less carrying value.

解释：

B is correct. Under U.S.GAAP, the measurement of impairment loss on tangible assets can be described as carrying value less fair market value or carrying value less the present value of future cash flow. Under IFRS, the impairment loss can be described as carrying value less recoverable amouont.

题干说的是可辨认的资产，选项里说的都是无形资产，感觉文不对题啊

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1 个答案

王园圆_品职助教 · 2024年01月14日

同学你好，选项里没有说是无形资产啊，请看以下基础班讲义截图，无论carrying value还是fair value都是impairment 这一章节总的内容，并不是仅仅针对无形资产或是有形资产的哦



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相关问题

NO.PZ2018062018000057 问题如下 Unr U.S.GAAP, the measurement of impairment loss on tangible assets cscribeas: A.carrying value less recoverable amount. B.carrying value less fair market value. C.fair market value less carrying value. B is correct. Unr U.S.GAAP, the measurement of impairment loss on tangible assets cscribecarrying value less fair market value or carrying value less the present value of future cash flow. Unr IFRS, the impairment loss cscribecarrying value less recoverable amouont.

2022-08-30 22:15 1 · 回答

NO.PZ2018062018000057 carrying value less fair market value. fair market value less carrying value. B is correct. Unr U.S.GAAP, the measurement of impairment loss on tangible assets cscribecarrying value less fair market value or carrying value less the present value of future cash flow. Unr IFRS, the impairment loss cscribecarrying value less recoverable amouont. ​想请问A为什么不对呢？

2021-06-16 00:08 1 · 回答

NO.PZ2018062018000057 可以详细分别下B和有点懵 谢谢

2021-05-01 15:51 1 · 回答

    是我理解错了吗，我觉得carrying value 小于 market value应该不是loss吧。

2018-07-23 18:06 1 · 回答