2015年1-2月份USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）考試窗口已經(jīng)正式開(kāi)放，為了幫助廣大即將參加考試的考生鞏固相關(guān)知識(shí)，高頓網(wǎng)校USCPA責(zé)任小編在此悉心整理“固定資產(chǎn)產(chǎn)值”相關(guān)模擬試題如下，各位即將參加2015年USCPA考試的考生，你選對(duì)了嗎？
　　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
　　Explanation
　　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.
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