NO.PZ202304050100001203
问题如下：
(3) Domingues says that she is concerned that Bardem didn’t sufficiently investigate Ariana before the purchase, given economic uncertainty surrounding Greek companies. She asks Casado what will happen to Bardem’s financial statements if the value of Ariana is permanently impaired due to business losses or other demonstrable events.
Casado replies that if the equity method is not required, then there will be no impact. However, if the equity method is used, he states:
1. Goodwill must be separately tested for impairment.
2. Impairment losses cannot be reversed even if fair value later increases.
3. Impairment losses exceeding the goodwill value are allocated pro-rata to the unit’s non-cash assets.
Which of Casado’s three statements regarding the potential impairment of the investment in Ariana is most accurate? Statement:
选项：
A.
2
B.
1
C.
3
解释：
A is correct. Both IFRS and US GAAP prohibit the reversal of impairment losses recognized using the equity method, even if the fair value later increases. Under the equity method goodwill is included in the value of the investment and is not tested separately.
B is incorrect. IFRS includes goodwill in the carrying value of the investment, so it is not separately tested for impairment.
C is incorrect. Impairment losses exceeding goodwill are allocated pro-rata to the unit’s non-cash assets when the investor has control over the investee, not under the equity method.
已知说 如果不用equity method 就没有影响。这句话对吗？如果没用equity 方法 有可能用 FVPL 和acquisition。FVPL关于减值的回转在IFRS US下要求不同 。所以怎么会没影响呢 收购方式减值说到更多了
