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- UID
- 217812
- 帖子
- 300
- 主题
- 165
- 注册时间
- 2011-5-24
- 最后登录
- 2012-9-12
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2#
发表于 2011-7-13 15:29
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This is one of my most hated topics.
I'm writing this out of my memory, so if something's wrong please correct me.
Inventory:
IFRS - write down to min(cost, NRV); NRV = fair price-selling cost; write-up permissible to cost
GAAP - write down to min(cost, mkt); mkt = (NRV-profit, NRV); no write-up
Long-lived Asset:
IFRS - write down to min(NRV, PV(CF)); write up permissible, if over cost then record as gain in OCI.
GAAP - check if BV<undisc. CF, if yes write down to PV(CF); write up permissible to cost
Goodwill:
Can't remember any @#$%& about this. I have to read about it again, argggh.
And there is financial investment impairment... |
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