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monnie · 2024年04月19日

equity方法下对associate的投资减值转回

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NO.PZ202304050100001203

问题如下:

(3) Domingues says that she is concerned that Bardem didn’t sufficiently investigate Ariana before the purchase, given economic uncertainty surrounding Greek companies. She asks Casado what will happen to Bardem’s financial statements if the value of Ariana is permanently impaired due to business losses or other demonstrable events.

Casado replies that if the equity method is not required, then there will be no impact. However, if the equity method is used, he states:

1. Goodwill must be separately tested for impairment.

2. Impairment losses cannot be reversed even if fair value later increases.

3. Impairment losses exceeding the goodwill value are allocated pro-rata to the unit’s non-cash assets.

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:

A 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.

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 when the investor has control over the investee, not under the equity method.

这个考点是不是2024年更新了,新版是US GAAP不允许,IFRS允许

1 个答案

王园圆_品职助教 · 2024年04月19日

同学你好,是的,这里解析应该没有更新,助教已经跟教研组反馈了,谢谢你的提醒

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NO.PZ202304050100001203问题如下 (3) 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:1. Gooill must separately testefor impairment.2. Impairment losses cannot reverseeven if fair value later increases.3. Impairment losses exceeng the gooill value are allocatepro-rata to the unit’s non-cash assets.Whiof Casa’s three statements regarng the potentiimpairment of the investment in Ariana is most accurate? Statement: A.2B.1C.3 A 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.B 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 when the investor hcontrol over the investee, not unr the equity metho 已知说 如果不用equity metho就没有影响。这句话对吗?如果没用equity 方法 有可能用 FVPL 和acquisition。FVPL关于减值的回转在IFRS US下要求不同 。所以怎么会没影响呢 收购方式减值说到更多了

2024-04-13 21:09 1 · 回答