FrankSun · 2020年01月11日
问题如下：
Relevant data about a machine of company TDC is listed as following, based on IFRS, the impairment loss of this machine is:
选项：
A.$90,000.
B.$140,000.
C.$130,000.
解释：
B is correct. According to definition, impairment = Recoverable amount – Net carrying amount, recoverable amount=max(fair value- costs to sell, value in use), so impairment= max(500,000–90,000; 460,000)–600,000 = –140,000.
老师，求助。怎么算呢
Olive_品职助教 · 2020年01月12日
嗨，努力学习的PZer你好：
IFRS的减值是用carrying value和recoverable ammount比较，carrying value是600,000，我们要确定的就是recoverable ammount。recoverable ammount是FV-cost to sell和value in use二者较高者。那我们分别算一下：
fair value-cost to sell= 500,000–90,000 =410,000
value in use已知是460,000
可以看出来，value in use更高，所以recoverable ammount就等于value in use=460,000.
carrying value是600,000，大于recoverable ammount，说明carrying value记的太高了，需要减值，减值金额就等于600,000-460,000=140,000
-------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2018062004000166 问题如下 Relevant ta about a machine of company T is listefollowing, baseon IFRS, the impairment loss of this machine is: A.$90,000. B.$140,000. C.$130,000. B is correct. Accorng to finition, impairment = Recoverable amount – Net carrying amount, recoverable amount=max(fair value- costs to sell, value in use), so impairment= max(500,000–90,000; 460,000)–600,000 = –140,000. 是市场给asset的一个估值吗？
NO.PZ2018062004000166 取孰高和优先Fair value 怎么理解呢？
