無形資產減損一問 - 會計

Presented below is information related to copyrights owned by Bryan
Corporation at December 31,2005.

Cost $7,200,000
Carrying amount 6,400,000
Expected future net cash flows 5,600,000
Fair value 3,800,000

Assume Bryan will continue to use this asset in the future. As of December
31, 2005,the copyright have a remaining useful life of years.

Instructions
(a) Prepare the journal entry(if any)to record the impairment of the asset at
December 31, 2005.
(b) Prepare the journal entry to record amortization expense for 2006.
(c) The fair value of the copyright at December 31, 2006 is $4,000,000.
Prepare the journal entry (if any) necessary to record this increase in
fair value.

我的想法
(a)因為末來的使用價值有>公平價值
所以我取5,600,000當作2005年底的Carrying amount，所以減損損失認列如下：

分錄為: Impairment expense 800,000
Copyright 800,000

但是我手上的答案為,他似乎直接用成本與市價孰低來認列。

Impairment expense 2,600,000
Copyright 2,600,000

由於第一題答案就不一樣了，更不用說接下來的答案相對更是差了十萬八千里。

我的疑問是：無形資產的減損是如何認列的？
跟一般的減損是否有差別呢？
如果減損迴轉的話，又要如何去做呢？

因為我並不知道台灣與美國是否有差異，
煩請各位高手幫幫小弟解答我這個疑惑，謝謝！

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