NO.PZ2024011002000099
问题如下：
A company decided to exchange a truck that it had purchased three years earlier for a piece of land owned by another company. The following table provides details related to both items:
The income statement for the company that disposes of
the truck is most likely to report a loss of:
选项：
A.$2,184.00 B.$8,184.00 C.$9,000.00解释：
The land acquired, and hence the proceeds for the disposition of the truck, is measured at the fair value given up, unless the acquired asset’s fair value is more clearly evident. In this situation, the land’s value is more clearly evident because of the recent sale of identical parcels. Therefore, the income statement will report any difference between the fair value of the land and the carrying amount of the item given up. Determine the carrying value of the delivery vehicle:
An alternative
derivation: $57,000 ×
(1–0.20)3
= $29,184
Determine the gain or
loss on the exchange:
Gain = Fair value of
land acquired–Carrying value of truck
given up = $21,000–$29,184 =–$8,184
24年11月的CFA 中还是考点吗？
