F7 財(cái)務(wù)報(bào)告——習(xí)題解答分享

正保會(huì)計(jì)網(wǎng)校分享了網(wǎng)校學(xué)員在學(xué)習(xí)過(guò)程中遇到的一些問(wèn)題并給出了相應(yīng)的答案。希望大家可以從中汲取到對(duì)自己有用的知識(shí)點(diǎn)取得更大的進(jìn)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(wèn)題：

請(qǐng)問(wèn)上面倒數(shù)第三句話是不是表述上有問(wèn)題？？資產(chǎn)的賬面若是大于他的可回收金額就應(yīng)計(jì)提減值準(zhǔn)備，也就是賬面價(jià)值不能高于他的可回收金額。

但現(xiàn)在第三句話說(shuō)資產(chǎn)的賬面can not be less than ,也就是他的賬面價(jià)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(shuō)反了，有問(wèn)題？

不知是不是我英語(yǔ)對(duì)這句話的結(jié)構(gòu)理解有錯(cuò)誤，請(qǐng)幫忙分析一下這個(gè)句子。”

解答：

“這句話并沒(méi)有問(wèn)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(jià)值不能低于公允價(jià)值減去處置成本，使用的價(jià)值和0之中的較高金額。

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

因此，這句話并沒(méi)有錯(cuò)誤。”