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美國CPA模擬試題：固定資產(chǎn)減值（四）
為了幫助參加2015年美國cpa考試的學(xué)員鞏固知識，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國CPA考試模擬試題，希望幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
A fixed asset on the Ledger Company's books had the following associated values for the current year：
| for the current year: Carrying value $ 12,500 Fair value 11,200 Costs to sell 600 Present value of future cash flows 10,950 |
What amount will Ledger's Controller book as an impairment loss under IFRS for the current year?
a. $1,900
b. $250
c. $1,550
d. $1,300
Explanation
Choice "c" is correct. Under IFRS, the impairment loss is recognized as the difference between the carrying value ($12,500) and the recoverable amount. The recoverable amount is the greater of the fair value of the assets less cost to sell ($11,200 - $600 = $10,600) and the asset's value in use (otherwise known as the present value of future cash flows, or $10,950). The carrying value of $12,500 less the recoverable amount of $10,950 equals an impairment loss of $1,550.
Choice "b" is incorrect. This calculation incorrectly subtracts the present value of future cash flows from the fair value.
Choice "d" is incorrect. This choice incorrectly takes the carrying value of $12,500 and subtracts from it the fair value without taking into account the costs to sell.
Choice "a" is incorrect. This choice incorrectly subtracts a recoverable amount based on the lower (rather than the higher) of the two values: fair value less costs to sell versus present value of future cash flows.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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