推 namdoogmi:看答案的寫法，似乎重分類為待出售設備是2008年底 01/01 11:25
→ namdoogmi:所以09不用提列折舊，BV=440 FV=460 回升利益460-440=20 01/01 11:26
推 wangyutan:評估減損時，不是應該公平價值和現金流量孰高嗎? 01/01 18:28
→ wangyutan:如果觀念有誤請指正謝謝 01/01 18:29
L.Corporation uses special strapping equipment in its packaging business.The
equipment was purchased in Jan. 2007 for $8000000 and had an estimated useful
life of 8 years with no salvage value.At Dec.31 2008.new technology was intro-
duced that would accelerate the obsolescence of L's equipment.L's controller
estimates that expected future net cash flows on the equipment will be
$5300000.and that the FV of the equipment is $4400000.L.intends to continue
using the equipment.but it is estimated that the remaining useful life is 4
years.L uses straight-line depreciation.
Please answer the following questions
1.Prepare the journal entry (if any) to record the impairment at Dec.31 2008.
2.Prepare any journal entry for the equipment at Dec.31 2009.The FV of the
equipment at Dec.31 2009.is estimated to be $4600000.
3.Repeat the requirements for (a) and (b).assuming that L.intends to dispose
of the equipment and that it has not been disposed of as of Dec.31 2009?
答案:
1.BV=8000000-8000000/8*2
=6000000>未來現金流量總額5300000
所以認列減損
損失=6000000-4400000=1600000
2008.12/31 設備價值減損損失 1600000
累計減損-設備 1600000
2.2009.12/31 折舊費用 1100000
累計折舊-設備 1100000
(4400000/4)=1100000
FASB規定繼續使用之資產不得認列減損回升損益
3.2008.12/31 累計折舊-設備 2000000
待出售設備 6000000
設備價值減損損失 1600000
設備 8000000
累計減損-待出售設備 1600000
2009.12/31 累計減損-待出售設備 200000
待出售設備減損回升損益 200000
我的問題在第3小題...我的算法是 回轉前BV=4400000-1100000=3300000
若未認列減損之BV=6000000-(6000000/4)
=4500000
所以回升利益=4500000-3300000
=1200000
不過不是這個答案...請大家指出我的錯誤吧!!!拜託了感恩!!!
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