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美国CPA模拟试题：固定资产减值（三）
为了帮助参加2015年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国CPA考试模拟试题，希望帮助广大考生一起学习一起进步。
Which of the following conditions must exist in order for an impairment loss to be recognized under U.S. GAAP?
| Ⅰ.The carrying amount of the long-lived asset is less than its fair value. Ⅱ.The carrying amount of the long-lived asset is not recoverable. |
a. II only.
b. Neither I nor II.
c. Both I and II.
d. I only.
Explanation
Choice "a" is correct. A long-lived asset is impaired if the carrying amount of the asset is greater than, not less than, its fair value and if that carrying amount is not recoverable (the fair value would be recoverable, but the difference would not be). An impairment loss would then be recognized for the amount of the difference between book value and fair value.
Choices "d", "c", and "b" are incorrect per the above explanation.
【我要纠错】 责任编辑：小敏
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