标题: 问一道goodwill impair的题 [打印本页] 作者: aliceloo 时间: 2012-7-5 08:30 标题: 问一道goodwill impair的题 4. Grout Company reports assets with a carrying value of $420,000 (including goodwill with a carrying value of $35,000) assigned to an identifiable reporting unit. The fair value of the net assets held by the reporting unit is currently $350,000, and the fair value of the reporting unit is $395,000. At the end of the current period, Grout should report goodwill of: a. $45,000. b. $35,000. c. $25,000. d. $10,000.
选B，问什么呀~~~我选A，因为FV<CV,不是应该要impair吗？不过这题有点奇怪，没有告诉net asset of CV,所以我就想成应该是420,000作者: stepoutside 时间: 2012-7-6 02:24
有谁了解？作者: 软糖 时间: 2012-7-13 07:21
我是这么理解地，因为420<395,所以有potential goodwill impairment, implied goodwill is 395-350=45>35, 所以goodwill 没有imparied。所以还是原来的35. 如果这道题的395变为375， 那么implied goodwill为375-350=25，那么goodwill impairment is 35-25=10. current goodwill is 25 我是这么理解的，嘿嘿作者: hukai901 时间: 2013-5-28 16:26
goodwilll can only markdown but not markup?