[問題]商譽減損問題

[qqkidqq (acc)]

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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推 xxJOSHxx:這題有點奇怪ㄟ 06年買的 為什麼07年底才測試減損?
→ xxJOSHxx:也許是06年已經減損50k 所以07年帳上剩200k 但題目敘述讓
→ xxJOSHxx:我覺得那200k是FV 而非BV
推 xxJOSHxx: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
→ xxJOSHxx:07/12/31      BV           FV
→ xxJOSHxx:商譽      200,000         0
→ xxJOSHxx:SPD      1,500,000      2,000,000
→ xxJOSHxx:total    1,700,000      2,000,000
→ xxJOSHxx: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
→ xxJOSHxx:FV加總" 或是高於/低於BV 題目上那個應該是含有商譽的FV
→ xxJOSHxx:喔對了之所以我會認列減損是想說說不定是國際作法
→ xxJOSHxx:美國作法應該是A 但國際作法我有點忘了...