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2015ACCA《P2公司报告》基础课程讲义6

来源：高顿网校 2015-07-31

　　高顿网校小编为各位学员整理了ACCA考试P2科目的基础讲义辅导，希望能够帮助大家更好地复习。
4. IAS 36 Impairment of assets

　　. IAS36 applies to all tangible, intangible and financial assets except inventories, assets arising from construction contracts, deferred tax assets, assets arising under IAS 19 Employee benefits and financial assets within the scope of IAS 32. Impairment: a fall in the value of an asset so that its recoverable amount is now less than its carrying value in the balance sheet.

　　.Carrying amount: is the net value at which the asset is included in the statement of financial position (ie after deducting accumulated depreciation and accumulated any impairment losses)

　　The recoverable amount of an asset should be measured as the higher value of:

　　(a) The asset’s fair value less costs to sell; and

　　(b) Its value in use

　　The value in use of an asset is measured as the present value of estimated future cash flows (inflows minus outflows) generated by the asset, including its estimated net disposal value (if any) at the end of its expected useful life.

　　Q3: The Antimony Company acquired its head office on 1 January 20W8 at a cost of $5.0 million (excluding land). Antimony’s policy is to depreciate property on a straight-line basis over 50 years with a zero residual value.

　　On 31 December 20X2 (after 5 years of ownership) Antimony revalued the non-land element of its head office to $8.0 million. Antimony does not transfer annual amounts out of revaluation reserves as assets are used: this is in accordance with the permitted treatment in IAS 16 Property, plant and equipment.

　　In January 20X8 localised flooding occurred and the recoverable amount of the non-land element of the head office property fell to $2.9 million.

　　Required

　　What impairment charge should be recognized in the profit or loss of Antimony arising from the impairment review in January 20X8 according to IAS 36 Impairment of assets?

　　Q4：The Acetone Company is testing for impairment two subsidiaries which have been identified as separate cash-generating units.

　　Some years ago Acetone acquired 80% of The Dushanbe Company for $600,000 when the fair value of Dushanbe’s identifiable assets was $400,000. As Dushanbe’s policy is to distribute all profits by way of dividend, the fair value of its identifiable net assets remained at $400,000 on 31 December 20X7. The impairment review indicated Dushanbe’s recoverable amount at 31 December 20X7 to be $520,000.

　　Some years ago Acetone acquired 85% of The Maclulich Company for $800,000 when the fair value of Maclulich’s identifiable net assets was $700,000. Goodwill of $205,000 ($800,000-($700,000×85%)) was recognized. As Maclulich’s policy is to distribute all profits by way of dividend, the fair value of its identifiable net assets remained at $700,000 on 31 December 20X7. The impairment review indicated Maclulich’s recoverable amount at 31 December 20X7 to be $660,000.

　　It is Acetone group policy to value the non-controlling interest using the proportion of net assets method.

　　Required

　　Determine the following amounts in respect of Acetone’s consolidated financial statements at 31 December 20X7 according to IAS 36 Impairment of Assets.

　　(a) The carrying amount of Dushanbe’s assets to be compared with its recoverable amount for impairment testing purposed

　　(b) The carrying amount of goodwill in respect of Dushanbe after the recognition of any impairment loss

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