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Frances · 2024年10月27日

PZ2023122503000053

PZ2023122503000053

A company holds licenses with a net book value of 12,118 (in USD thousands) as of 31 December Year 1. The company reported the following data related to impairment losses and amortization on these licenses (in USD thousands):

The cost of licenses as of 31 December Year 2 was 16,435 (in USD thousands). Based on the data provided, the carrying value of licenses as of 31 December Year 2 is closest to (in USD thousands):


麻烦讲解下这题怎么算

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王园圆_品职助教 · 2024年10月27日

同学你好,助教理解首先,这道题应该是一道实验题,题目考察的知识点是我们上课根本没有涉及过的无形资产的carrying value的复杂计算,所以应该不需要掌握,否则感觉就不是考CFA而是在考会计了,所以同学了解即可

其次,这道题其实原理就是 资产的carrying value = 历史成本减去累积的折旧摊销和减值损失-减去当期的减值和折旧摊销,减去汇率变化,减去其他项目后得到净值

所以本题carrying value = 16435 - 2142 - 212-752 - 52- (-7)=13284

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