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chyje2007 · 2018年09月21日

问一道题：NO.PZ2016012102000123 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C.

解释：

a选项什么意思呢？不是只有国际准则才是和recover值对比的吗

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2 个答案

品职辅导员_小明 · 2018年09月25日

对于减值，只有美国准则是需要减值测试的，国际准则是不需要的。

A选项的意思是如果资产当前的carrying amount不能被全部cover了，当然了这里你需要知道被什么cover，当然是被undiscount future cash flowcover，这就是减值测试

品职辅导员_小明 · 2018年09月22日

A选项的recover是一个关键词，讲义中也提到了recoverability test，就是impairment test的意思， 就是在美国准则下的减值测试。

chyje2007 · 2018年09月23日

a选项怎么理解呢？我感觉不应该unable to recover是减值呢？

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