No.PZ2023122502000032 (选择题)
来源:
A technology company, reporting under US GAAP, has three classes of intangible assets. The table below shows information on each of the three classes (in USD thousands):
Based on the data provided, the intangible asset that has the largest absolute impairment charge for the period ended 31 December of Year 2 is:
您的回答C, 正确答案是: B
A
goodwill.
B
licenses.
C
不正确computer software.
数据统计(全部)
做对次数: 5
做错次数: 58
正确率: 7.94%
数据统计(个人)
做对次数: 0
做错次数: 0
正确率: 0%
解析
Solution
A Incorrect because the amount of the impairment charge due to goodwill is less than that of licenses. The goodwill impairment charge for 20X2 in dollars = 73,194 – (65,321 + 7,324) = 549.
B Correct because licenses will have the largest dollar impairment charge on the income statement due to the size of the implied impairment charge, which is calculated as: Accumulated impairment losses and amortization as of 31 December Year 1– (Accumulated impairment losses and amortization as of 31 December Year 1+ Exchange movements + Amortization charge for year + Net Additions (Disposals)). In this case the largest impairment loss that will be reported is due to licenses. Impairment charge due to licenses = 10,856 – (8,243 + 821 + 1,244 – 25) = 573.
C Incorrect because the amount of the impairment charge due to computer software is less than that of licenses. The computer software impairment charge for 20X2 in dollars = 8,214 – (5,257 + 334 + 2,102) = 521.
Analysis of Long-Term Assets
analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets
