商譽減損問題 - 會計

Table of Contents

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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All Comments

William avatarWilliam2009-03-18
這題有點奇怪ㄟ 06年買的 為什麼07年底才測試減損?
Elvira avatarElvira2009-03-20
也許是06年已經減損50k 所以07年帳上剩200k 但題目敘述讓
我覺得那200k是FV 而非BV
Rachel avatarRachel2009-03-20
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
Kumar avatarKumar2009-03-21
07/12/31 BV FV
Annie avatarAnnie2009-03-24
商譽 200,000 0
SPD 1,500,000 2,000,000
Enid avatarEnid2009-03-25
total 1,700,000 2,000,000
Poppy avatarPoppy2009-03-27
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
Noah avatarNoah2009-03-30
FV加總" 或是高於/低於BV 題目上那個應該是含有商譽的FV
Agnes avatarAgnes2009-04-01
喔對了之所以我會認列減損是想說說不定是國際作法
Frederica avatarFrederica2009-04-02
美國作法應該是A 但國際作法我有點忘了...