问一道题：NO.PZ2016012101000166

NO.PZ2016012101000166问题如下analyst is stuing the impairment of the manufacturing equipment of WLP Corp., a UK-basecorporation thfollows IFRS. He gathers the following information about the equipment:The amount of the impairment loss on WLP Corp.’s income statement relateto its manufacturing equipment is closest to:A.£2,300,000.B.£3,100,000.C.£4,600,000. is correct.Impairment = max(Fair value less costs to sell; Value in use) – Net carrying amount= max(16,800,000–800,000; 14,500,000)–19,100,000 = –3,100,000.解析IFRS下计算减值金额。IFRS下固定资产减值处理方法是“一步法”——用账面净值carrying value和recoverable amount进行比较，如果账面价值高于recoverable amount，则需要减值，减值损失就是账面价值高于recoverable amount的部分。recoverable amount=max(FV-selling cost;Value in use)，即(FV-selling cost)和value in use二者中的较高者。其中Value in use是未来现金流折现的现值。本题中Value in use已知，为14,500,000，FV-selling cost=16,800,000-800,000=16,000,000，取二者较高者16,000,000为recoverable amount。账面净值19,100,000高于recoverableamount 16,000,000，因此需要进行减值，减值金额为16,000,000-19,100,000=-3,100,000 我是看value in use价值更大 所以要继续使用 然后我用net carrying amount减去了value in use 为什么不对

NO.PZ2016012101000166问题如下analyst is stuing the impairment of the manufacturing equipment of WLP Corp., a UK-basecorporation thfollows IFRS. He gathers the following information about the equipment:The amount of the impairment loss on WLP Corp.’s income statement relateto its manufacturing equipment is closest to:A.£2,300,000.B.£3,100,000.C.£4,600,000. is correct.Impairment = max(Fair value less costs to sell; Value in use) – Net carrying amount= max(16,800,000–800,000; 14,500,000)–19,100,000 = –3,100,000.解析IFRS下计算减值金额。IFRS下固定资产减值处理方法是“一步法”——用账面净值carrying value和recoverable amount进行比较，如果账面价值高于recoverable amount，则需要减值，减值损失就是账面价值高于recoverable amount的部分。recoverable amount=max(FV-selling cost;Value in use)，即(FV-selling cost)和value in use二者中的较高者。其中Value in use是未来现金流折现的现值。本题中Value in use已知，为14,500,000，FV-selling cost=16,800,000-800,000=16,000,000，取二者较高者16,000,000为recoverable amount。账面净值19,100,000高于recoverableamount 16,000,000，因此需要进行减值，减值金额为16,000,000-19,100,000=-3,100,000 这一题这一题我是用最后一个数减掉1600000 得到的是4600000啊

    公式不是carrying value- Max（ value for sell，value in use） ？ 这里为什么是负数？ 

这是咋做出来的？我做的是19100减去16800，减脂了23000