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
1
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.
这个考点是不是2024年更新了，新版是US GAAP不允许，IFRS允许
