美国准则下的fair market value需不需要减cost to sell

嗨，努力学习的PZer你好：

1. 应该用fair market value还是pv of future cash flow呢？

需要调整这个资产的Fair value (没有fair value 再调整到pv of future cash flow)

2.fair market value是55000，还是46000呢，即是否要减costs to sell?

不减。

IFRS: 

减值测试：The entire carrying amount of investment > recoverable amount with its carrying amount

减值损失：The impairment loss is recognized on the IS.

US GAAP: 

减值测试：if The fair value of the investment declines below its carrying value and the decline is determined to be permanent. 

减值损失：Impairment loss to be recognized on IS, and the carrying value of the investment on BS is reduced to its fair value. 

所以对于GAAP，impairment loss=carrying value -fair value=49500-55000=(实际上不用减值，因为减值测试就不用）

而对于IFRS，impairment loss=carrying value-recoverable amount

recoverable amount=max(net selling price,value in use).即net selling price 和value in use取高

net selling price=fair value-costs to sell。

value in use 是未来现金流的现值。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！