作者qqkidqq (acc)
看板Accounting
标题[问题]商誉减损问题
时间Fri Mar 13 20:28:42 2009
General Products company bought Special Products Division in 2006 and
appropriately booked $250,000 of goodwill related to the purchase. On
December31,2007, the fair value of special Products Division is $2,000,000
and it is carried on General Product's books for a total of $1,700,000
including the goodwill. An analysis of Special Products Division's assets
indicates that goodwill of $200,000 exists on December31,2007. What goodwill
impairment should be recognized by General Products in 2007?
A:$0 B:$200,000 C:$50,000 D:$300,000
答案是B，为什麽不是A？麻烦大家了！
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◆ From: 59.114.23.27
1F：推 xxJOSHxx:这题有点奇怪ㄟ 06年买的 为什麽07年底才测试减损? 03/19 11:15
2F：→ xxJOSHxx:也许是06年已经减损50k 所以07年帐上剩200k 但题目叙述让 03/19 11:16
3F：→ xxJOSHxx:我觉得那200k是FV 而非BV 03/19 11:16
4F：推 xxJOSHxx:普通情况我会写C 也就是50k 硬要凑B的答案的话应该是这样 03/19 11:20
5F：→ xxJOSHxx:07/12/31 BV FV 03/19 11:21
6F：→ xxJOSHxx:商誉 200,000 0 03/19 11:22
7F：→ xxJOSHxx:SPD 1,500,000 2,000,000 03/19 11:22
8F：→ xxJOSHxx:total 1,700,000 2,000,000 03/19 11:23
9F：→ xxJOSHxx:但以我的经验如果题目真的想给你SPD的FV会用"SPD所有资产 03/19 11:24
10F：→ xxJOSHxx:FV加总" 或是高於/低於BV 题目上那个应该是含有商誉的FV 03/19 11:25
11F：→ xxJOSHxx:喔对了之所以我会认列减损是想说说不定是国际作法 03/19 11:26
12F：→ xxJOSHxx:美国作法应该是A 但国际作法我有点忘了... 03/19 11:27