第三个答案为啥错？

NO.PZ202208300100000103 问题如下 Barm Case ScenarioJavier Casa, analyst who manages fun for high-net-worth investors, is evaluating Barm S.(Barm) a possible aition to a large investment portfolio. Barm, basein Mai Spain, is a manufacturing firm thspecializes in packaging materials. The company reports using IFRS, anits reporting currenis the Euro.Casa learns thBarm acquirea 25% stake in Ariana Shipping S.(Arianon 1 January 2020. Arianwhiis basein Greece, hbought packaging supplies from Barm in the past baseon catalog prices. Casa believes ththe purchase will change the relationship between the two companies anwill also affeBarm’s financireporting. He mentions to a coworker, Ana mingues, ththe pripaiBarm for the Ariana shares w€80 million.mingues tells Casa thBarm’s purchase of Ariana’s equity will likely allow Barm to influenAriana’s financianoperating performance. a result, she states, Barm will requireto use the equity methoof accounting for this investment. Casa replies ththe equity methoof accounting is only requireunr IFRS for joint ventures or when the investee hol a seon the associate’s boarof rectors.Barm prepares the following table to examine the purchase more closely.Exhibit 1 Book Values anFair Values of Ariana Shipping Assets anLiabilities of 31 cember 2019 (€ millions)mingues says thshe is concernethBarm ’t sufficiently investigate Ariana before the purchase, given economic uncertainty surrounng Greek companies. She asks Casa whwill happen to Barm’s financistatements if the value of Ariana is permanently impairee to business losses or other monstrable events. Casa replies thif the equity methois not require then there will no impact. However, if the equity methois use he states:Gooill must separately testefor impairment.US GAprohibits the reversof impairment losses but IFRS permits.Impairment losses exceeng the gooill value are allocatepro-rata to the unit’s non-cash assets.mingues informs Casa of a finpieof information relevant to his evaluation. To increase liquity, Barm is consiring borrowing €70M against accounts receivable. alternative to borrowing, they coulsecuritize the receivables creating a specipurpose entity (SPE) over whithey woulexercise control. To so, they woulinvest €5M in the SPE. The SPE woulthen borrow €70M, anwoulbuy €75M in receivables from Barm. mingues comments thsecuritization using SPE woulimpaBarm’s reportefinancicontion in three ways. It woulrethe cost of borrowing.increase the level of current assets.improve balansheet ratios.Question Whiof Casa’s three statements regarng the potentiimpairment of the investment in Ariana is most accurate? Statement: A.2 B.1 C.3 SolutionA is correct. US GAprohibits the reversof impairment losses but IFRS permits. Unr the equity methogooill is incluin the value of the investment anis not testeseparately. Impairment losses exceeng gooill are allocatepro-rata to the unit’s non-cash assets when the investor hcontrol over the investee, not unr the equity methoB is incorrect. IFRS inclus gooill in the carrying value of the investment, so it is not separately testefor impairment.C is incorrect. Impairment losses exceeng gooill are allocatepro-rata to the unit’s non-cash assets. C中的表述和3的表述不是一样的吗？另外Both IFRS anUS GAprohibit the reversof impairment losses recognizeusing the equity metho even if the fair value later increases

NO.PZ202208300100000103 问题如下 Whiof Casa’s three statements regarng the potentiimpairment of the investment in Ariana is most accurate? Statement: A.2 B.1 C.3 SolutionA is correct. US GAprohibits the reversof impairment losses but IFRS permits. Unr the equity methogooill is incluin the value of the investment anis not testeseparately. Impairment losses exceeng gooill are allocatepro-rata to the unit’s non-cash assets when the investor hcontrol over the investee, not unr the equity methoB is incorrect. IFRS inclus gooill in the carrying value of the investment, so it is not separately testefor impairment.C is incorrect. Impairment losses exceeng gooill are allocatepro-rata to the unit’s non-cash assets.

NO.PZ202208300100000103 问题如下 Whiof Casa’s three statements regarng the potentiimpairment of the investment in Ariana is most accurate? Statement: A.2 B.1 C.3 SolutionA is correct. Both IFRS anUS GAprohibit the reversof impairment losses recognizeusing the equity metho even if the fair value later increases. Unr the equity methogooill is incluin the value of the investment anis not testeseparately. Impairment losses exceeng gooill are allocatepro-rata to the unit’s non-cash assets when the investor hcontrol over the investee, not unr the equity methoB is incorrect. IFRS inclus gooill in the carrying value of the investment, so it is not separately testefor impairment.C is incorrect. Impairment losses exceeng gooill are allocatepro-rata to the unit’s non-cash assets. 我记得课上说得是IFRS允许reversal, US GAAP不用允许呀？

NO.PZ202208300100000103问题如下Whiof Casa’s three statements regarng the potentiimpairment of the investment in Ariana is most accurate? Statement:A.2B.1C.3SolutionA is correct. Both IFRS anUS GAprohibit the reversof impairment losses recognizeusing the equity metho even if the fair value later increases. Unr the equity methogooill is incluin the value of the investment anis not testeseparately. Impairment losses exceeng gooill are allocatepro-rata to the unit’s non-cash assets when the investor hcontrol over the investee, not unr the equity methoB is incorrect. IFRS inclus gooill in the carrying value of the investment, so it is not separately testefor impairment.C is incorrect. Impairment losses exceeng gooill are allocatepro-rata to the unit’s non-cash assets.我们是不是学的都是consolition下 gooill的减值损失的方法，equity metho面的处理 gooill的方法又是什么？