基础课里面提到有具体数字的话还是要带入计算,但是我觉得从公式推导的话没有例外情况没有必要再算一遍
基础课里面提到有具体数字的话还是要带入计算,但是我觉得从公式推导的话没有例外情况没有必要再算一遍
国际准则impairment loss=recoverable amount of cash-generating unit-carrying value
美国准则impairment loss=implied FV of goodwill-carrying value of goodwill。
从公式来看,一个是整个cash-generating unit的recoverable amount和其账面价值之差,一个是goodwill的implied FV和goodwill的账面价值之差。孰大孰小不一定。加油!
follow up:先看
cash-generating unit goodwill implied FV =
recoverable amount-fv of identifiable asset,
其中
fair value of identifiable asset
,无论是国际准则还是美国准则下数值相等。
那进一步比较,cash-generating unit recoverable amount-book value 的差值优先计入goodwill 减值,所以:
当 goodwill book value>=cash-generating unit recoverable amount-book value时,
cash-generating unit recoverable amount-book value = goodwill implied FV - goodwill book value;
当 goodwill book value cash-generating unit recoverable amount-book value > goodwill implied FV - goodwill book value.