F7 財務(wù)報告——習題解答分享

正保會計網(wǎng)校分享了網(wǎng)校學員在學習過程中遇到的一些問題并給出了相應(yīng)的答案。希望大家可以從中汲取到對自己有用的知識點取得更大的進步！

“If recoverable amount for an individual asset cannot be estimated, determine for its cash-generating unit （CGU）.

In allocating goodwill to CGUs, each CGU must:

√ represent the lowest level at which goodwill is monitored; and

√ be not larger than an operating segment （IFRS 8）.

An impairment loss reduces the carrying amount of a CGU’s assets. Allocation is firstly to goodwill then other assets （on pro-rata basis）.

Carrying amount cannot be less than the higher of fair value less costs of disposal, value in use, and zero.

Assess annually if an impairment loss may have decreased. Reversal of an impairment loss is restricted （to what carrying amount would have been）.

Reversal of an impairment loss for goodwill is prohibited.

問題：

請問上面倒數(shù)第三句話是不是表述上有問題？？資產(chǎn)的賬面若是大于他的可回收金額就應(yīng)計提減值準備，也就是賬面價值不能高于他的可回收金額。

但現(xiàn)在第三句話說資產(chǎn)的賬面can not be less than ,也就是他的賬面價值要高于它的可回收金額（fair value less costs of disposal\value in ues)，很明顯，這句話說反了，有問題？

不知是不是我英語對這句話的結(jié)構(gòu)理解有錯誤，請幫忙分析一下這個句子。”

解答：

“這句話并沒有問題，Carrying amount cannot be less than the higher of fair value less costs of disposal, value in use, and zero的意思是賬面價值不能低于公允價值減去處置成本，使用的價值和0之中的較高金額。

如果fair value less costs of disposal是這三個值中至高的，那么就應(yīng)該使用這個值，如果Carrying amount少于 fair value less costs of disposal，那么該項資產(chǎn)就不需要計提減值準備了。

因此，這句話并沒有錯誤。”