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zhouanne · 2022年10月21日

减值损失

NO.PZ2019120301000211

问题如下:

An analyst is studying the impairment of the manufacturing equipment of WLP Corp., a UK-based corporation that follows IFRS. He gathers the following information about the equipment:


The amount of the impairment loss on WLP Corp.’s income statement related to its manufacturing equipment is closest to:

选项:

A.£2,300,000.

B.£3,100,000.

C.£4,600,000.

解释:

Solution

B is correct. The impairment loss equals £3,100,000.

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.

减值损失不是carrying value减去recoveracle amount吗。这里为什么是rc减cv

1 个答案

Kiko_品职助教 · 2022年10月22日

嗨,努力学习的PZer你好:


都是一样的同学。只不过是正负号的问题。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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