NO.PZ2019120301000227
问题如下：
Question
A company decided to exchange a truck that it had purchased three years earlier for a piece of land owned by another company. The following table provides details related to both items:
选项：
A.$2,184.00 B.$8,184.00 C.$9,000.00解释：
Solution
B is correct. The land acquired, and hence the proceeds for the disposition of the truck, is measured at the fair value given up, unless the acquired asset’s fair value is more clearly evident. In this situation, the land’s value is more clearly evident because of the recent sale of identical parcels. Therefore, the income statement will report any difference between the fair value of the land and the carrying amount of the item given up.
Determine the carrying value of the delivery vehicle:
Determine the gain or loss on the exchange:
Gain = Fair value of land acquired – Carrying value of truck given up
= $21,000 – $29,184
= –$8,184
A is incorrect. It assumes the FV of the truck is the relevant disposal price: 27,000 – 29,184 = 2,184.
C is incorrect. It is the difference between the original cost of land and the fair value of truck: 18,000 – 27,000 = –9,000.
最后的truck是27000，土地是21000，为什么是用21000-而不是用27000-
