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FrankSun · 2020年01月11日

问一道题:NO.PZ2018062004000166

问题如下:

Relevant data about a machine of company TDC is listed as following, based on IFRS, the impairment loss of this machine is:

选项:

A.

$90,000.

B.

$140,000.

C.

$130,000.

解释:

B is correct. According to definition, impairment = Recoverable amount – Net carrying amount, recoverable amount=max(fair value- costs to sell, value in use), so impairment= max(500,000–90,000; 460,000)–600,000 = –140,000.

老师,求助。怎么算呢

1 个答案

Olive_品职助教 · 2020年01月12日

嗨,努力学习的PZer你好:


IFRS的减值是用carrying value和recoverable ammount比较,carrying value是600,000,我们要确定的就是recoverable ammount。recoverable ammount是FV-cost to sell和value in use二者较高者。那我们分别算一下:

fair value-cost to sell= 500,000–90,000 =410,000

value in use已知是460,000

可以看出来,value in use更高,所以recoverable ammount就等于value in use=460,000.

carrying value是600,000,大于recoverable ammount,说明carrying value记的太高了,需要减值,减值金额就等于600,000-460,000=140,000


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