不提GAAP就默认用IFRS吗？

问题如下：

Question The carrying value of the equipment should be:

选项：

A.€ 17,200.00 B.€ 17,400.00 C.€ 20,000.00

解释：

Solution

1. Incorrect because it is the fair value of the asset if sold less costs to sell, which is the lower, not higher, of its fair value less costs to sell and its value in use. Under IFRS, the company would compare the carrying value (€20,000) with the higher of its fair value less costs to sell (€19,100 – €1,900 = €17,200), and its value in use (€17,400). Under IFRS, the carrying value is $17,400.

2. Correct because it is the value of the asset in use. Under IFRS, the company would compare the carrying value (€20,000) with the higher of its fair value less cost to sell (€19,100 – €1,900 = €17,200), and its value in use (€17,400). Under IFRS, the carrying value is €17,400.

3. Incorrect because this is the carrying amount after impairment assessment under US GAAP: the carrying amount (€20,000) is compared with the undiscounted expected future cashflows (€22,000). The carrying amount is less than the undiscounted expected future cash flows, so the carrying amount is considered recoverable. The equipment would continue to be carried at €20,000.

Analysis of Long-Term Assets

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