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sentimentalbus · 2023年08月26日

说好的两步法呢

NO.PZ2023040501000008

问题如下:

Munroe’s calculations for Suburban’s holdings of Great Lakes at the end of 2013 are summarized in Exhibit 3. She believed that even with government bailouts, there was little chance of a permanent recovery in the automotive sector, and with Great Lakes’ heavy reliance on that industry, Suburban would most likely have to treat the investment as being impaired.

Suburban, which reports under US GAAP, has a history of purchasing community news groups from around the country.

Exhibit 3 Basis of Munroe’s Opinion of Impairment in Great Lakes, as of year-end 2013


With regard to Munroe’s opinion about the possible impairment of the investment in Great Lakes Free Press, the impairment loss (in thousands) is closest to:

选项:

A.

$425.00.

B.

$324.51.

C.

$118.20.

解释:

Under US GAAP, if the fair value of the investment falls below the carrying amount, and assuming the decline is considered to be permanent (as Munroe expects), the impairment loss is recognized on the income statement and the carrying value of the investment is reduced to its fair value; the impairment loss is the difference between the carrying amount and the fair value (i.e., $1,264.51 thousand – $940.00 thousand = $324.51 thousand).

说好的两步法呢..

1 个答案

王园圆_品职助教 · 2023年08月26日

同学你好,你混淆了,在Equity method下,无论IFRS还是GAAP都没有一步法两步法的区别,而是都比较简单的做一个一次性的比较就可以了,请看以下讲义截图

你说的GAAP下的两步法是针对acquisition method才有的

而本题题干一直在强调“investment”而不是business combination,所以题目其实已经说了S公司对Great Lake就只能用equity method,此外如果你用S公司上Great lake的账面价值除以Great Lake全部的账面价值,也就是1264.51/3256 =38.84%也可以知道S对Great Lake的投资只能用equity method记账