F7 财务报告——习题解答分享

正保会计网校分享了网校学员在学习过程中遇到的一些问题并给出了相应的答案。希望大家可以从中汲取到对自己有用的知识点取得更大的进步！

“If recoverable amount for an individual asset cannot be estimated, determine for its cash-generating unit （CGU）.

In allocating goodwill to CGUs, each CGU must:

√ represent the lowest level at which goodwill is monitored; and

√ be not larger than an operating segment （IFRS 8）.

An impairment loss reduces the carrying amount of a CGU’s assets. Allocation is firstly to goodwill then other assets （on pro-rata basis）.

Carrying amount cannot be less than the higher of fair value less costs of disposal, value in use, and zero.

Assess annually if an impairment loss may have decreased. Reversal of an impairment loss is restricted （to what carrying amount would have been）.

Reversal of an impairment loss for goodwill is prohibited.

问题：

请问上面倒数第三句话是不是表述上有问题？？资产的账面若是大于他的可回收金额就应计提减值准备，也就是账面价值不能高于他的可回收金额。

但现在第三句话说资产的账面can not be less than ,也就是他的账面价值要高于它的可回收金额（fair value less costs of disposal\value in ues)，很明显，这句话说反了，有问题？

不知是不是我英语对这句话的结构理解有错误，请帮忙分析一下这个句子。”

解答：

“这句话并没有问题，Carrying amount cannot be less than the higher of fair value less costs of disposal, value in use, and zero的意思是账面价值不能低于公允价值减去处置成本，使用的价值和0之中的较高金额。

如果fair value less costs of disposal是这三个值中至高的，那么就应该使用这个值，如果Carrying amount少于 fair value less costs of disposal，那么该项资产就不需要计提减值准备了。

因此，这句话并没有错误。”