NO.PZ202208300100000103
问题如下:
Which of Casado’s three statements regarding the potential impairment of the investment in Ariana is most accurate? Statement:
选项:
A.2
B.1
C.3
解释:
SolutionA is correct. Both IFRS and US GAAP prohibit the reversal of impairment losses recognized using the equity method, even if the fair value later increases. Under the equity method goodwill is included in the value of the investment and is not tested separately. Impairment losses exceeding goodwill are allocated pro-rata to the unit’s non-cash assets when the investor has control over the investee, not under the equity method.
B is incorrect. IFRS includes goodwill in the carrying value of the investment, so it is not separately tested for impairment.
C is incorrect. Impairment losses exceeding goodwill are allocated pro-rata to the unit’s non-cash assets.
我们是不是学的都是consolidation下 goodwill的减值损失的方法,equity method下面的处理 goodwill的方法又是什么?