Nyananandhi · 2021年10月04日
NO.PZ2018062004000166
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.
取孰高和优先Fair value 怎么理解呢？
Kiko_品职助教 · 2021年10月06日
嗨，努力学习的PZer你好：
优先选择fair value的意思是：在美国准则下，我们在计算impairment的时候，如果题目给了fair value和Asset的现值（未来现金流折现出来的pv），我们优先选fair value，如果没有，再选PV。
取孰高的意思是：国际准则下，我们秉承“理性人”的原则，在fair value-costs to sell和value in use里面选一个较高的作为recoverable amount。
----------------------------------------------加油吧，让我们一起遇见更好的自己！
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？
老师，求助。怎么算呢
