USGAAP下，investment in assiociates 减值是carrying value X investment 与 fair value X investment 差值。为什么不是book value X investment 与 fair value X investment 差值? 若此题题干改为book value of Suburban’s investment in Great Lakes ,是不时就选book value of Suburban’s investment in Great Lakes 与Fair value of Suburban’s investment in Great Lakes 差值？book value of Suburban’s investment in Great Lakes 与 carrying value of Suburban’s investment in Great Lakes 有什么区别？
