新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬試題：固定資產減值（三）
為了幫助參加2015年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國CPA考試模擬試題，希望幫助廣大考生一起學習一起進步。
Which of the following conditions must exist in order for an impairment loss to be recognized under U.S. GAAP?
| Ⅰ.The carrying amount of the long-lived asset is less than its fair value. Ⅱ.The carrying amount of the long-lived asset is not recoverable. |
a. II only.
b. Neither I nor II.
c. Both I and II.
d. I only.
Explanation
Choice "a" is correct. A long-lived asset is impaired if the carrying amount of the asset is greater than, not less than, its fair value and if that carrying amount is not recoverable (the fair value would be recoverable, but the difference would not be). An impairment loss would then be recognized for the amount of the difference between book value and fair value.
Choices "d", "c", and "b" are incorrect per the above explanation.
【我要糾錯】 責任編輯：小敏
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號