investment impairment

嗨，从没放弃的小努力你好：

这道题里面IFRS准则没有给足条件。

goodwill里面的impairment loss的公式：

IFRS: 

减值测试：The entire carrying amount of investment > recoverable amount with its carrying amount

减值损失：The impairment loss is recognized on the IS.

US GAAP: 

减值测试：if The fair value of the investment declines below its carrying value and the decline is determined to be permanent. 

减值损失：Impairment loss to be recognized on IS, and the carrying value of the investment on BS is reduced to its fair value. 

所以对于GAAP，impairment loss=carrying value -fair value=1264.51-940=324.51

而对于IFRS，impairment loss=carrying value-recoverable amount

recoverable amount=max(net selling price,value in use).即net selling price 和value in use取高

net selling price=fair value-costs to sell。

value in use 是未来现金流的现值。

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