NO.PZ201812100100000806
问题如下：
Based on Exhibit 3, Topmaker’s impairment loss under IFRS is:
选项：
A.$120 million. B.$300 million. C.$400 million.解释：
B is correct.
The goodwill impairment loss under IFRS is $300 million, calculated as the difference between the recoverable amount of a cash-generating
unit and the carrying value of the cash-generating unit. Topmaker’s recoverable amount of the cash-generating unit is $14,900 million, which is less than the
carrying value of the cash-generating unit of $15,200 million. This results in an
impairment loss of $300 million ($14,900 – $15,200).
考点：IFRS下goodwill减值。
解析：IFRS下的goodwill减值比较的是cash generating unit的carrying value和recoverable amount，如果carrying value高于recoverable amount，说明账面价值计的高了，需要减值，减值金额直接是二者差额=$14,900 – $15,200=$300 million。
1、做本小题时，仅考虑表三给的假设“He calculates the impairment loss based on selected data from the projected consolidated balance sheet data presented in Exhibit 3”，表三是合并财务报表数据。已经不考虑前述15%的股权投资比例及重大影响属于联营企业投资的情况。
2、商誉减值肯定仅是aquisition method合并财务报表项下的考虑。如果使用的是权益法，由于不单列商誉，是不存在商誉减值问题的，考虑减值也仅是长期股权投资的减值问题。
