R33 练习: 长期资产分析
考纲范围
- compare the financial reporting of the following types of intangible assets: purchased, internally developed, and acquired in a business combination
- explain and evaluate how impairment and derecognition of property, plant, and equipment and intangible assets affect the financial statements and ratios
- analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets
Q1.
Which of the following is most inaccurate?
A. Under IFRS, research costs, which are aimed at discovering new scientific or technical knowledge and understanding, are capitalized as incurred.
B. A company will recognize a lower amount of intangible assets from internal development than which is obtained from external purchases.
C. Under US GAAP, both research and development costs are expensed as incurred except for the cost of software development.
查看答案与解析
答案：A
解析：
- A 错误：在 IFRS 下，研究费用（research costs）应费用化（expensed），而非资本化。只有开发费用在满足条件时可以资本化
- B 正确：内部开发的无形资产通常确认金额低于外部购买的，因为大量费用被费用化
- C 正确：US GAAP 下研发费用通常全部费用化，但软件开发成本在技术可行性确定后可资本化
选项 判断 解析 A ✓ IFRS 下研究费用应费用化，不是资本化 B ✗ 内部开发确实确认的无形资产金额更低 C ✗ US GAAP 下研发费用化，软件开发例外 关联：R33: 长期资产分析
Q2.
Which of the following statements is least likely correct?
A. A company that buys a patent counts the purchase price as the carrying value of an intangible asset.
B. The treatment of software development costs under US GAAP is similar to that under IFRS.
C. When the acquisition occurs, the intangible assets of the acquired company shall be included in the consolidated statement of the acquirer at book value.
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答案：C
解析：
- A 正确：购买专利时，以购买价格作为无形资产的初始账面价值
- B 正确：US GAAP 和 IFRS 下软件开发成本的处理类似（技术可行性确定后可资本化）
- C 错误：企业合并时，被收购公司的无形资产应按公允价值（fair value）而非账面价值（book value）纳入合并报表
选项 判断 解析 A ✗ 购买专利以购买价格为账面价值，正确 B ✗ 两者对软件开发成本处理类似，正确 C ✓ 合并时应按公允价值而非账面价值纳入 关联：R33: 长期资产分析
Q3.
Which of the following statements regarding long-lived assets impairment is least likely correct?
A. Impairment under IFRS can be reversed regardless of any kind of asset.
B. If impaired, the carrying value of PP&E decreases to a higher amount of NRV or value in use under IFRS.
C. The impairment of held-for-sale assets under US GAAP can be reversed if the NRV increases.
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答案：A
解析：
- A 错误：IFRS 下大多数资产的减值可以转回，但商誉（goodwill）的减值不能转回
- B 正确：IFRS 下减值后，账面价值减至可收回金额（recoverable amount），即 NRV 和使用价值（value in use）中的较高者
- C 正确：US GAAP 下持有待售资产的减值可以在 NRV 回升时转回
选项 判断 解析 A ✓ IFRS 下商誉减值不能转回，不是所有资产都可以 B ✗ 减值至 NRV 和 value in use 较高者，正确 C ✗ US GAAP 下待售资产减值可以转回 关联：R33: 长期资产分析
Q4.
An analyst is studying the impairment of the manufacturing equipment of Golden Corp., a UK-based corporation that follows IFRS. He gathers the following information about the equipment:
| 项目 | 金额 |
|---|---|
| Fair value | £17,800,000 |
| Costs to sell | £900,000 |
| Value in use | £15,500,000 |
| Net carrying amount | £20,000,000 |
The amount of the impairment loss on Golden Corp.’s income statement related to its manufacturing equipment is closest to:
A. £2,300,000.
B. £3,100,000.
C. £4,600,000.
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答案：B
解析：
计算过程：
IFRS 下减值损失 = Carrying amount - Recoverable amount
Recoverable amount = max(NRV, Value in use)
- NRV = Fair value - Costs to sell = £17,800,000 - £900,000 = £16,900,000
- Value in use = £15,500,000
- Recoverable amount = max(£16,900,000, £15,500,000) = £16,900,000
Impairment loss = £20,000,000 - £16,900,000 = £3,100,000
选项 判断 解析 A ✗ £2,300,000 = 20M - 17.8M + 0.1M，计算错误 B ✓ £3,100,000 = 20M - 16.9M（NRV），正确 C ✗ £4,600,000 = 20M - 15.5M + 0.1M，用了 value in use 关联：R33: 长期资产分析
Q5.
Tim Poly, CFA, states the following statements related to impairment for the long-lived asset as well as the intangible assets.
Statement 1: Intangible assets with indefinite lives are not amortized but tested for impairment at least annually.
Statement 2: If a long-lived asset is reclassified from held for use to held for sale, the asset needs to be tested for impairment and there is no depreciation any longer.
Statement 3: For long-lived assets held for sale, the loss can be reversed under both IFRS and US GAAP if the value of the asset recovers in the future.
Are Poly’s statements accurate?
A. Yes, all statements are accurate.
B. No, only one statement is accurate.
C. No, two statements are accurate.
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答案：A
解析：
- Statement 1 正确：无限寿命无形资产不摊销，但至少每年进行减值测试
- Statement 2 正确：从持有使用转为持有待售时，需要减值测试，且不再计提折旧
- Statement 3 正确：IFRS 和 US GAAP 下，持有待售的长期资产减值损失在价值恢复时可以转回
三个陈述都正确。
选项 判断 解析 A ✓ 三个陈述都正确 B ✗ 不止一个正确 C ✗ 三个都正确，不是两个 关联：R33: 长期资产分析
Q6.
Which of the following statements is least likely correct?
A. Under US GAAP, the estimated amortization expense for the next five fiscal years of the major class of intangible assets should be disclosed by companies.
B. Unlike IFRS, US GAAP do not require to disclose reversals of impairment assets held for use.
C. It is not a hard requirement to disclose a description of the impaired asset.
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答案：C
解析：
- A 正确：US GAAP 要求披露未来五年主要无形资产的预计摊销费用
- B 正确：US GAAP 不允许持有使用资产的减值转回，因此无需披露转回信息
- C 错误：披露减值资产的描述是硬性要求（hard requirement），公司必须披露
选项 判断 解析 A ✗ US GAAP 确实要求披露未来五年摊销费用估计 B ✗ US GAAP 不允许减值转回，无需披露 C ✓ 披露减值资产描述是硬性要求，不是可选的 关联：R33: 长期资产分析