作者qqkidqq (acc)
看板Accounting
標題[問題]商譽減損問題
時間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，為什麼不是A？麻煩大家了！
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◆ From: 59.114.23.27
1F：推 xxJOSHxx:這題有點奇怪ㄟ 06年買的 為什麼07年底才測試減損? 03/19 11:15
2F：→ xxJOSHxx:也許是06年已經減損50k 所以07年帳上剩200k 但題目敘述讓 03/19 11:16
3F：→ xxJOSHxx:我覺得那200k是FV 而非BV 03/19 11:16
4F：推 xxJOSHxx:普通情況我會寫C 也就是50k 硬要湊B的答案的話應該是這樣 03/19 11:20
5F：→ xxJOSHxx:07/12/31 BV FV 03/19 11:21
6F：→ xxJOSHxx:商譽 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:但以我的經驗如果題目真的想給你SPD的FV會用"SPD所有資產 03/19 11:24
10F：→ xxJOSHxx:FV加總" 或是高於/低於BV 題目上那個應該是含有商譽的FV 03/19 11:25
11F：→ xxJOSHxx:喔對了之所以我會認列減損是想說說不定是國際作法 03/19 11:26
12F：→ xxJOSHxx:美國作法應該是A 但國際作法我有點忘了... 03/19 11:27