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zhouanne · 2022年10月21日

没明白

NO.PZ2019120301000213

问题如下:

Question

An analyst has assembled the following information with respect to a production facility:


Under IFRS, the impairment loss on this production facility (in thousands) will be closest to:

选项:

A.£27.

B.£32.

C.£28.

解释:

Solution

C is correct. Under IFRS, the carrying amount (132) is compared to the higher of fair value minus costs to sell (104 =105 – 1) and present value of expected future cash flows (100). The higher of the two amounts, the recoverable amount is 104; therefore, the asset is impaired and written down to that amount. The impairment loss = 132 – 104 = 28.

A is incorrect: 27,000 is the impairment under US GAAP (carrying value less fair value).

B is incorrect: 32,000 = 132,000 – 100,000 carrying value less PV CF.

ifrs里面不是cv和recoverable amount比吗 不应该是32吗。解释里面怎么是跟未折现cf比 损失是cv减折现cf啊

1 个答案

王园圆_品职助教 · 2022年10月21日

嗨,从没放弃的小努力你好:


同学你好,请再仔细读一下解析呢“Under IFRS, the carrying amount (132) is compared to the higher of fair value minus costs to sell (104 =105 – 1) and present value of expected future cash flows (100).”这里100说的就是折现后的未来现金流啊.未折现的现金流是120啊~~同学你看差了一行嘛?

至于IFRS下如何比较,请看以下讲义截图

讲义中的recoverable amount是由 fair value - cost (104)和 PV of cash flow(100)两者中较大的来决定的呢

本题 fair value - cost (104)更大, 所以以它作为基准计算 impairment哦

最后 impairment = 132-104 = 28

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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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