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美国CPA模拟试题：固定资产减值（二）
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。
When should a long-lived asset be tested for recoverability？
a. When the asset's fair value has decreased，and the decrease is judged to be permanent.
b. When events or changes in circumstances indicate that its carrying amount may not be recoverable.
c. When external financial statements are being prepared.
d. When the asset's carrying amount is less than its fair value.
Explanation
Choice “b” is correct. The carrying amount of fixed assets should be tested for recoverability at least annually or whenever events or changes in circumstances indicate the carrying amount may not be recoverable.
Choice “c” is incorrect. This choice leaves out the fact that events or changes in circumstances may dictate the carrying amount may not be recoverable.
Choice “d” is incorrect. This is not problematic.
Choice “a” is incorrect. Even if the fair value has decreased， it may still be above carrying value
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