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幸运是努力带来的 · 2025年03月25日

这道题目为什么做商誉的减值测试呢？

  1. CFA II
  2. FRA

NO.PZ2023040501000007

问题如下：

At the start of 2011, Suburban purchased 32.5% of the outstanding 2 million shares of Great Lakes Free Press, Inc., for $1,365 thousand. Great Lakes owned community newspapers in most of the northeastern states. Although the majority of these papers were provided free of charge, they had historically maintained strong revenue streams with their focus on personal interest stories about local individuals and local business advertising primarily from the automotive sector. Exhibit 2 provides details of this acquisition (Part A) and subsequent results (Part B). Great Lakes struggled in 2012 and 2013 with mounting losses and the elimination of its dividend.

Suburban, which reports under US GAAP, has a history of purchasing community news groups from around the country.

Exhibit 2 Great Lakes Free Press Values at Acquisition and Subsequent Performance, 2011–2013


At the end of 2011, the balance in the investment in the associate account for Great Lakes Free Press (in thousands) was closest to:

选项：

A.

$1,568.97.

B.

$1,591.20.

C.

$1,567.80.

解释：


并购时计算了商誉，为什么2013年不做商誉减值测试呢？商誉尽管没有单独体现，但是为什么权益法不做减值测试，而acquisition method要做减值测试呢？

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1 个答案

王园圆_品职助教 · 2025年03月25日

同学你好，因为1.这道题给的条件不足，在上一个问题里助教已经回答你了

2.这道题根本没有想考商誉减值的这个知识点，这道题想考的是子公司公允价值相对账面价值的升值部分，在后续子公司NI合并至母公司的时候，是需要考虑并进行调整的

出题人没想考察的知识点同学不用考虑的，而且一道题同时考察两个知识点的话就太复杂了，协会也不太可能这么出题的

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