问一道goodwill impair的题

aliceloo

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

stepoutside

有谁了解？

软糖

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

hukai901

goodwilll can only markdown but not markup?