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Frances · 2024年08月29日

its carrying value exceeds expected future cash flows.

NO.PZ2024011002000091

问题如下:

Assume U.S. GAAP applies unless otherwise noted. An analyst determined the following information concerning Franklin, Inc.’s stamping machine:


As of December 31, 2004, the stamping machine is expected to generate $1,500,000 per year for five more years and will then be sold for $1,000,000. The stamping machine is:

选项:

A.impaired because its carrying value exceeds expected future cash flows. B.impaired because expected salvage value has declined. C.Not impaired because annual expected revenue exceeds annual depreciation.

解释:

The carrying value of the stamping machine is its cost less accumulated depreciation. Depreciation taken through 2004 was (($22,000,000 - $4,000,000) / 12*7 =) $10,500,000 so carrying value is ($22,000,000 - $10,500,000 =) $11,500,000. Because the $11,500,000 carrying value is more than expected future cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000, the stamping machine is impaired.

its carrying value exceeds expected future cash flows.怎么能叫减值呢?这不增值了吗?

减值不应该是现在的价值低吗?

1 个答案

lynn_品职助教 · 2024年08月31日

嗨,从没放弃的小努力你好:


A选项说减值了因为未来现金流的现值小于现在的账面价值是对的。


它这里不是未来的价值,而是未来的现金流入的现值,其实是一个估值。


在IFRS下,recoverable amount的取值是fair value - cost of sell 和 value in use的较高值,


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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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