2015年1-2月份USCPA（美国注册会计师）考试窗口已经正式开放，为了帮助广大即将参加考试的考生巩固相关知识，高顿网校USCPA责任小编在此悉心整理“固定资产产值”相关模拟试题如下，各位即将参加2015年USCPA考试的考生，你选对了吗？

　　A fixed asset on the Ledger Company's books had the following associated values for the current year：

　　for the current year:

　　Carrying value $ 12,500

　　Fair value 11,200

　　Costs to sell 600

　　Present value of future cash flows 10,950

　　What amount will Ledger's Controller book as an impairment loss under IFRS for the current year?

　　a. $1,900

　　b. $250

　　c. $1,550

　　d. $1,300

　　Choice "c" is correct. Under IFRS, the impairment loss is recognized as the difference between the carrying value ($12,500) and the recoverable amount. The recoverable amount is the greater of the fair value of the assets less cost to sell ($11,200 - $600 = $10,600) and the asset's value in use (otherwise known as the present value of future cash flows, or $10,950). The carrying value of $12,500 less the recoverable amount of $10,950 equals an impairment loss of $1,550.

　　Choice "b" is incorrect. This calculation incorrectly subtracts the present value of future cash flows from the fair value.

　　Choice "d" is incorrect. This choice incorrectly takes the carrying value of $12,500 and subtracts from it the fair value without taking into account the costs to sell.

　　Choice "a" is incorrect. This choice incorrectly subtracts a recoverable amount based on the lower (rather than the higher) of the two values: fair value less costs to sell versus present value of future cash flows.

　　小编语录：你想过清闲舒适有人陪伴的生活，而现在的你却依旧迷茫孤独，你若不努力，怎能离梦想的生活越来越近呢？