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AICPA每日一练之FAR【2016-3-22】

来源：互联网 2016-03-22

During January Year 3, Golden Corp. agreed to sell the assets and product line of its Hart division. The decision represents a major strategic shift for Golden and will have a significant effect on its operations and financial results. The sale was completed on January 15, Year 4 and resulted in a gain on disposal of $900,000. Hart's operating losses were $600,000 for Year 3 and $50,000 for the period January 1 through January 15, Year 4. Disregarding income taxes, what amount of net gain (loss) should be reported in Golden's comparative Year 4 and Year 3 income statements?

Year 3 Year 4

a. $(650,000) $900,000

b. $250,000 $0

c. $(600,000) $850,000

d. $0 $250,000

Answer:C

Choice "c" is correct. The Year 3 operating losses would be reported in the Year 3 income statement. The Year 4 operating losses and the gain on disposal would be netted and reported in the Year 4 income statement. Each amount would be reported in the period it occurred.

Choice "d" is incorrect. It reports the total projected gains and losses in Year 4 and nothing in Year 3. Each amount should be reported in the period it occurred.

Choice "b" is incorrect. It reports the total projected gains and losses in Year 3 and nothing in Year 4. Each amount should be reported in the period it occurred.

Choice "a" is incorrect. It reports the total projected losses in Year 3 and the gain in Year 4. Each amount should be reported in the period it occurred.

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